There are several occasions throughout the year when students want to express their gratitude to their teachers. Minors do not think about such issues as the amount up to which a gift can be purchased so that gift tax is not necessary. This should be of interest to parents who should know whether it is even possible to give a gift to a teacher.
Donations to teachers raise many questions, especially in the context of taxes. The regulations clearly define when you must settle accounts with the tax office and when there is no such obligation. The key here is the tax-free amount and the degree of relationship between the donor and the recipient.
Can you give a gift to a teacher at the end of the year? You have to watch out for this
It's worth starting with a fundamental question: can you give a gift to a teacher? As Radio ZET reminds, the guidelines of the Ministry of Justice and the so-called Kamilek's Act introduces clear rules, the violation of which may result in serious legal consequences.
According to these guidelines, teachers cannot accept money or individual gifts from students or their parents. However, small gifts given collectively, e.g. from the entire class, during official occasions, are allowed.
See also: Not every teacher gift is legal. Here's what the regulations say
Regulations are one thing, but the desire to thank them for their care, e.g. in the first grades or good preparation for the secondary school leaving examination, is another thing. Some parents – despite the collective gift – want to express their gratitude in addition. However, not everyone knows that some donations may be taxable.
A gift for a teacher may be considered… a bribe
As Radio ZET reminds, according to the guidelines, gifts “cannot be of a personal financial benefit.” So if parents are wondering how much it is best to buy a gift for a teacher, safe gifts include flowers, books, small office gadgets or cosmetics up to PLN 100.
Otherwise, there may be a risk of having to apply inheritance and donation tax. The obligation to report to the tax office arises only after exceeding the tax-free amount. In the case of teachers, these are most often gifts from unrelated people, where the limit is PLN 5,733. If your donation exceeds this amount, you must submit Form SD-Z2 and pay taxes.
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When choosing a gift, you can also cause trouble for yourself. Expensive gifts may be considered a bribe. A gift does not include money, but also more expensive items, gift cards of significant value or a weekend at a SPA.
According to the Penal Code, a material or personal benefit, as well as its promise itself, may be considered a bribe (Article 115, paragraph 4 of the Penal Code). In practice, a bribe is an expensive gift, but also, for example, financing a trip or a discount coupon for a significant amount. Such gifts may be considered a financial advantage, which is prohibited and carries a penalty of 6 months to 8 years in prison.
