The deadline for filing income tax returns for 2023 is the end of April. For some, this may mean paying tax, while for others, it may mean a refund of overpayment. To minimize your tax liability, you should take advantage of available tax relief and tax preferences. One of these is filing a joint tax return with your spouse.
Why is this beneficial? Because in certain cases, it allows for lower tax payments. This settlement involves adding the income of both spouses and dividing by two. Each spouse then pays tax on half of the total joint income. If one spouse falls into the second tax bracket and the other does not, filing jointly may result in both paying tax at a lower rate. However, to take advantage of this preference, certain conditions must be met.
First and foremost, and obviously, you must be married. It must have been entered into no later than 2023. Furthermore, the marriage must be governed by a community property regime. Furthermore, both spouses must be taxed according to the tax scale or from sources taxed on a flat-rate or lump-sum basis, and neither earned any income nor incurred any expenses in 2023. The only exception is the lump-sum tax on private rental income. Their tax residency is also important. This preference is available to, but not limited to, Polish tax residents. It is also permissible for marriages in which:
- both spouses are tax residents of other European Union Member States, Norway, Liechtenstein or Switzerland, or
- one spouse is a Polish tax resident, while the other is a tax resident of a European Union Member State, Norway, Liechtenstein or Switzerland.
However, if one or both spouses do not have tax residence in Poland, they will be entitled to a joint tax settlement if 75% of their total income was earned in Poland and they document their tax residence with a residence certificate.
A joint tax return is also available if one spouse dies in 2023. In the event of the spouse's death, it is possible to take advantage of the tax relief that would have been available to them had their death not occurred.
To use the joint tax return, it is sufficient for one spouse to check the appropriate box in the PIT-36 or PIT-37 form. Of course, it is best to use a joint tax return if there is a significant disparity in income between the spouses, or if one spouse earns no income at all. If both spouses exceed the second tax threshold, joint tax returns will not provide any tax benefits, but they will simplify the tax return process. Instead of filing two separate returns, filing a single return will be sufficient.
This article is for informational purposes only and does not constitute legal advice.
Legal status as of March 25, 2024
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