Taxation on real estate donation in the context of selected legal and managerial issues

Abstract

The study presents the issues of real estate donation taxation in the legal and managerial context. The article indicates selected problems related to the effective transfer of real estate turnover in the form of a donation with regard to the necessity to pay the tax due on this activity. The authors will attempt to resolve the problem of how to interpret the issue of the necessity to tax real estate donation for effective resource management in the context of the jurisprudence of various courts and interpretations of tax authorities. Conclusions from the decisions discussed, based on the available statistics, will constitute a starting point for assessing and assessing the possibilities of people making decisions about donating real estate.