The donation agreement in the event of death is not directly regulated in Polish legal acts. For many years, there has been a discussion in the legal literature on the admissibility of its conclusion. The answer to the question whether it is possible to conclude it in a valid and effective way in the Polish legal system depends primarily on finding the answer to the question whether it should be classified as a legal act inter vivos or mortis causa. This issue may be of significant practical importance. The Supreme Court in 2013 adopted a resolution in which it considered that it is permissible to conclude a donation agreement in the event of death, if its subject matter is specific things or rights, and the agreement is not contrary to the principles of social coexistence. This view found among the representatives of the doctrine both its supporters and opponents.