SYTUACJA PODATKOWOPRAWNA MAŁŻONKOW I KONKUBENTÓW W ŚWIELTE WYBRANYCH INSTYTUCJI PRAWA PODATKOWEGO
TAX RESPONSIBILITY OF MARRIED AND COHABITING COUPLES IN THE LIGHT OF SELECTED INSTITUTIONS OF TAX LAW

Summary/Abstract: In recent years, due to socio-economic and cultural changes, there has been a visible growth in the number of relationships based on cohabitation rather than marriage. Cohabitation, which is not an institution of law, is an actual condition in specific situations resulting in legal cons equences pursuant to regulations. A review of the legal position of cohabiting partners in terms of tax laws cannot be separated from the legal position of married couples and persons recognized by the legislator as members of tax-payer’s family. Cohabiting partners function within a common household, jointly manage their property, incur expenses related to that household, and frequently raise their common offspring. Therefore cohabiting partners’ actual situation is similar to that faced by married couples. Additionally, in accordance with the Polish tax laws a person who is a tax-payer’s cohabiting partner is not recognized as a member of that tax-payer’s family, unless a relevant regulation clearly states otherwise. This article compares the tax regulations applicable to married couples and cohabiting partners. The discussion is based on such institutions of tax law as the joint taxation of married couples, taxation of single parents, return of VAT related to construction costs, the issue of employing a spouse as well as property transfers between spouses. In the light of the reviewed institutions of tax law there are some favourable solutions related to individuals living in marital relationships. The article, however, demonstrates that the institution of marriage is not treated in a uniform manner, particularly with regard to property shared by married couples and the impact of such relations on the married couple’s tax responsibilities pursuant to law. In terms of some institutions of tax law cohabitation is privileged in comparison to marriage and these preferences, due to their unfairness for married couples, should be eliminated.

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