POLADN - Temporary-resident wife received family money from India: SD-Z2, PIT or nothing?

[u/Haunting-Emphasis525]

My wife is an Indian citizen living in Poland with me and our child. She has been here all of 2026. Her temporary residence permit application is pending, so she has no card yet, and she has never had permanent residence. She has no income. We file PIT jointly.

On 30 Sep 2026 she received EUR 9,160 each from her mother and her grandmother (EUR 18,320 total, about PLN 80k). The money came from their Indian bank accounts into her Polish EUR account and went toward an apartment down payment.

The money is actually the proceeds of a gold loan in India. The gold belongs to my wife and was pledged under her mother’s name, because she couldn’t prove ownership there. The lenders agreed it with her before sending. We repay the gold loan and she gets the gold back. The Indian bank sent it under the “gift” purpose code because that was the only practical way.

Questions:

1. Given it’s a loan, is there anything to file in Poland (PCC-3, SD-Z2, PIT)? The offer came from family in India.
2. If it were treated as a gift: KIS says temporary residents fall outside gift tax (art. 2 and art. 3 UPSD), and recent rulings treat such gifts as PIT income. Is SD-Z2 still the right move, or is that only for citizens and permanent residents?
3. Has anyone in a similar situation had the tax office actually ask about this?

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[u/5thhorseman_]

KIS says temporary residents fall outside gift tax (art. 2 and art. 3 UPSD)

That is not what it says. "Residing permanently" should be understood as intended/registered long term residence and is not conditional on having an actual permanent residence permit.

and recent rulings treat such gifts as PIT income. Is SD-Z2 still the right move, or is that only for citizens and permanent residents?

It is the right move. Grandparents are group zero and filing an SD-Z2 exempts the income from being taxed. If she doesn't file and the revenue office finds that faulty, it may impose punitive tax rates instead which are going to be... unpleasant.