Donations for injured police officers after Kraków attack pass PLN 3 million; Ministry proposes tax exemption

In brief

• Donations for police officers wounded in the Kraków attack have passed PLN 3 million, according to press reports.
• Krzysztof Stanowski has announced a PLN 100,000 contribution.
• The Finance Ministry has published a draft regulation exempting such gifts from inheritance and gift tax.

Fundraising for wounded officers

A collection launched by Krzysztof Stanowski, owner of Kanał Zero, for officers hurt during the attack in Kraków has grown past PLN 3 million, according to Wirtualna Polska, which reported close to PLN 3.3 million, and Fakt, which reported more than PLN 7 million (Ogromny odzew po ataku w Krakowie. Miliony złotych na zbiórce dla policjantów – Wirtualna Polska) (Ranni policjanci zapłacą podatek od zrzutki? "Państwo też może okazać wdzięczność" – fakt.pl). Stanowski has announced a PLN 100,000 donation (Stanowski zamyka zbiórkę, aby "przekierować portfele". Zadziałał efekt "warm glow"? – Wirtualnemedia.pl). The campaign began on the evening of November 7, after senior police constables Jakub Kulik and Artur Morański were seriously injured while stopping the attacker on Kraków's Main Market Square.

Tax exemption proposed

The Ministry of Finance published a draft regulation on Friday, November 13, that would waive inheritance and gift tax on money given to the victims and their families (Państwo rezygnuje z podatku od pomocy dla ofiar tragedii w Krakowie i Ostrowcu Świętokrzyskim – Bankier.pl) (Darowizny na rzecz rannych w ataku w Krakowie będą zwolnione z podatku – Onet). The exemption covers people injured in the attack, spouses, descendants and ascendants of those killed in Kraków, and relatives of the victim killed in Ostrowiec Świętokrzyski (Darowizny na rzecz ofiar ataku w Krakowie zwolnione z podatku – RMF24). Gifts made from November 7, 2026 to December 31, 2027 would qualify.

The ministry's justification cites public interest. Recipients who receive gifts from one donor whose combined value over five years exceeds the tax-free threshold must still file a tax return with the tax office, but will not have to pay the tax.

Earlier concern about tax on donations

Before the draft appeared, tax commentators had questioned whether the collected funds would be taxed. Piotr Juszczyk, a tax expert, said the finance minister can waive collection by regulation when public interest requires it. Fakt also reported that the collection on Zrzutka.pl had drawn large sums from prominent donors, including Bartosz Gibała, brother of President Karol Nawrocki, and a representative of the Koral ice cream family (Brat prezydenta i twórcy lodowego imperium wśród rekordzistów. Polacy wpłacają na rannych policjantów – fakt.pl).

What happens next

The regulation is still a draft and has not yet taken effect. Its final adoption would apply the exemption to the gifts already collected.