You’ll get a tax refund for the previous year: Even if you don’t qualify for a joint tax return, you can now file your personal income tax return with your spouse. [25.01.2023]

Joint tax settlement by spouses is a privilege that can confer huge benefits, counted in the thousands of zlotys – and refunded if the tax advance during the year is paid separately by the spouses. Now, a sort of multiplier of these benefits results from the fact that the tax-free amount has been increased to 30,000 PLN. PLN and the second tax limit in the amount of PLN 120,000. zlotys. Most importantly, thanks to the possibility to change the form of taxes on business income, for 2022, even entrepreneurs who paid a lump sum or flat tax last year can take advantage of this perk.

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In recent years, the rules for joint settlement of spouses have changed. It should be noted that they significantly increased the potential benefits for taxpayers. For example, according to the new regulations, marriage even on New Year’s Eve allows joint settlement for the entire passing year.

In tax law, the rule is separate taxation and settlement for each taxpayer. A joint settlement between spouses is a form of tax preference. In many cases, it is more beneficial than separate billing.

To be able to file jointly, the spouses must have joint property. The provisions of the Polish system abolished the requirement that the marriage continue throughout the year in which the settlement would take place.

– Currently, according to the regulations, the property community must continue from the date it ended to the last day of a given year. This means that you can get married until New Year’s Eve and this will allow you to take advantage of preferences, because marriage is on the last day of the year – explains Piotr Juszczyk, senior tax advisor at inFakt.

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