Joint tax settlement by spouses is a privilege that can give huge benefits, counted in thousands of zlotys – and to be refunded if during the year the tax advance was paid separately by the spouses. Now, a kind of multiplier of these benefits results from the fact that the tax-free amount has been increased to PLN 30,000. PLN and the second tax threshold for PLN 120,000. zloty. Importantly, thanks to the possibility of changing the form of taxation of income from business activity, for 2022, even entrepreneurs who paid a lump sum or a flat tax last year can take advantage of this privilege.
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In recent years, the rules of joint settlement of spouses have changed. It is worth noting that they significantly increased the potential benefits for taxpayers. For example, according to the new regulations, getting married even on New Year’s Eve allows for a joint settlement for the entire passing year.
In tax law, the rule is separate taxation and settlement of each taxpayer. Joint settlement of spouses is a form of tax preference. In many cases, it is more advantageous than separate billing.
To be able to file jointly, the spouses must have joint property. The provisions of the Polish Order abolished the requirement that the marriage last for the entire year for which the settlement is to be made.
– Currently, according to the regulations, the community of property must last from the date of its conclusion to the last day of a given year. This means that you can get married even on New Year’s Eve and this will allow you to take advantage of the preferences, because marriage exists on the last day of the year – explains Piotr Juszczyk, Chief Tax Advisor at inFakt.
