The difference between a donation and alimony in tax law
The Provincial Administrative Court in Warsaw, in its judgment of 16 March 2021 (file reference number III SA / Wa 1631/20), ruled that the purchase of real estate and high-standard cars cannot be considered expenses aimed at satisfying the justified needs of an entitled child making up the scope of the maintenance obligation referred to in Art. 128 k.r.o.
This means that such expenses are subject to inheritance and donation tax.