Tax safety for same-sex couples

9 May 2022

We provide comprehensive tax support to same-sex couples who, despite the lack of general solutions in the form of civil unions or marital equality, want to secure their finances (joint investments, financial protection for children, security clauses in the event of relationship’s dissolution of partner’s death).

We have experience in providing end-to-end service by not only preparing written/oral advice but also opinions (based on the facts and presented documents) containing recommendations as to the most appropriate legal and tax solutions.

Common topics:

Taxes in everyday life

Even though the Polish tax law does not contain comprehensive protection of the same-sex couples, there are several solutions that may turn out to be useful in securing the financial matters for same-sex couples.

Hence, we offer tax counseling sessions for partners who plan to run joint finances or a household. Paying attention to good practices, including preparation of a proper documentation of joint income and expenses, may save partners from long-term proceedings in the event of dissolution of the relationship. It may reduce a risk of questioning the property transfers between partners by the tax authorities.

Tax safety of children brought up in same-sex relationships

The lack of general solutions affects not only partners forming same-sex relationships, but also their children. The current legal regulations make it difficult to properly secure the property relations between parents and their children within the currently existing tax groups.

We offer tax counseling sessions which would cover advice and preparation of tax opinions that could support the planning of expenses and their documentation, as well as planning ahead property transfers between parents and children.

Cross-border taxation

In the era of migration, permanent or temporary work abroad, many couples often share their lives between Poland and another country. This way of living may require the analysis from the point of cross-border taxation of personal income.

We offer tax support, including consultancy and preparation of tax opinions on the taxation of the specific assets. We help partners to understand the applicable tax regime for individual sources of income (e.g. taxation of income from employment or business activity due to tax residence, taxation of income from a real estate, gifts made between partners, etc.), and to take appropriate decisions as to how such assets are to be shaped.

Tax services in this area also covers potential advice on tax return preparation in Poland.

Tax obligation review

If there is such a need, we offer partners a separate consultation with a tax advisor to verify whether the current situation in a relationship may create tax liability (domestic or cross-border). In case of doubt, we offer preparation of an application for an individual tax ruling and its submission to the Director of KIS (Krajowa Informacja Skarbowa – The Polish Tax Authority).

Contact

Knut Mazurczak Adwokaci
Krucza 5/11 St., apt. 45
00-548 Warsaw

phone no. +48 793 907 807

Kancelaria Adwokacka
Anna Mazurczak
mazurczak@knutmazurczak.pl

Kancelaria Adwokacka
Paweł Knut
knut@knutmazurczak.pl