Money lending 2 a friend

I have a problem. While I was living in Ireland my friend was giving me money, different sums of money - around 100, 200 euros monthly, bi-monthly. It was from 2005.
Now I'm living in Poland and I would like to pay him back. The total amount is around 2500 euros.

The thing is I don't want him to pay tax on that kind of amount as that would probably rise his total income - and I would need some kind of advice re that. Are there any sums of money re: money lending by private persons that are exempted from tax?

Plus are there any limits: i.e. I can borrow from somebody a certain amount in for example 3 years time THAT WOULD BE EXEMPTED FROM TAX? I'm talking about Irish law.

One more thing, can i repay him only to Irish account or could it be in any other bank account in Poland? And how would it be counted/treated for tax purposes?

Where can look for that kind of information?

I would highly appreciate if u could help me in that matter.

If your friend is not charging you interest on the money he loaned to you , then he is not a money lender. Putting money into a friends account - does not meant that they will have to pay tax on it.

To simplify things - you should just send him the money you owe him by Western Union or cheque.

ok, but i already transfered money into his polish bank acc. There r two transfers: one in euros (because of the currency rates) and one in zl.