Poland grants joint tax filing to same-sex couples with transcribed EU marriages

General tax interpretation issued

On 24 September 2026, Polish Minister of Finance and Economy Andrzej Domański signed a general tax interpretation (reference DTS6.8022.6.2026) regarding same-sex marriages registered abroad. The document establishes that spouses who transcribed a foreign marriage certificate into the Polish civil registry hold the same tax rights, obligations, and procedural guarantees as opposite-sex married couples. The Ministry of Finance stated that the interpretation aligns administrative practice with a ruling from the Court of Justice of the European Union, which requires Poland to recognize civil status acts concluded in other EU member states. When resolving tax cases, revenue bodies must assess standard statutory conditions, general tax principles, and relevant case circumstances. The measure follows the introduction on 23 August 2026 of updated registry templates across Polish civil registry offices, which permitted the transcription of foreign same-sex marriage certificates while noting that the ceremony occurred outside Poland.

Scope of tax preferences and statutory exemptions

The interpretation extends key provisions of Polish tax law to transcribed same-sex couples. Couples who have recorded their union in the registry may file joint personal income tax (PIT) declarations, allowing them to calculate tax liabilities under married filing rules. The guidance also applies the zero-tax bracket for inheritance and gift taxes to transcribed spouses, matching exemptions available to immediate family members. Under these rules, assets inherited or received as gifts between spouses are entirely exempt from tax, and acquisitions valued up to 36,120 PLN from a single individual over five years require no reporting to the tax office. Family loan exemptions under the tax on civil law transactions (PCC) also apply to these couples. Furthermore, the interpretation extends to extended family members, classifying parents-in-law into the first tax group for inheritance and donation purposes.

Government defense and political strategy

Prime Minister Donald Tusk defended the Finance Ministry's action in a video published on social media on 25 September 2026. Tusk criticized conservative and right-wing political leaders, including President Karol Nawrocki, Law and Justice leader Jarosław Kaczyński, and Confederation leaders Sławomir Mentzen and Grzegorz Braun, for rejecting legislative solutions regarding civil partnerships.

“Nawrocki, Kaczyński, Mentzen, Braun with manic persistence block every attempt to civilize the law, even when it comes to a dignified human life. The president could have signed a very moderate, wise law on the next of kin, because it was a law about dignity, but no, he chose a baseball bat again. Well, we will not play chess with them either.”

Tusk stated that the administrative ruling provides an established legal mechanism to bypass presidential vetoes on civil rights legislation. The prime minister added that the step guarantees human dignity and ensures equal treatment for couples before Polish tax authorities.

Opposition pushback and legal objections

The presidential administration challenged the Finance Ministry's decree immediately following the announcement. Paweł Szefernaker, Chief of the Cabinet of President Karol Nawrocki, stated on 24 September that the tax interpretation represents an unconstitutional attempt to equate same-sex partnerships with marriage. Szefernaker argued that the government implemented the change without statutory backing, parliamentary debate, or open public consultation. While Polish domestic law does not provide for same-sex marriages to be performed within the country, the government maintained that recognizing foreign EU marriages for tax purposes fulfills European legal obligations. Experts noted in Polish tax reporting that while the interpretation provides direct relief, disputes with revenue authorities before administrative courts cannot be entirely ruled out.