Poland extends tax rights to same-sex couples with foreign marriages — Notes from Poland
In Poland, same-sex couples who married abroad and entered their foreign marriage certificate into the Polish civil registry have received the same tax rights and obligations as other spouses. The relevant general interpretation was signed by Finance Minister Andrzej Domański, Notes from Poland reports.
A general interpretation is the official position of the Ministry of Finance explaining the application of tax legislation in a specific area. According to Domański, it is intended to ensure that such persons have the same rights and obligations as other spouses before Polish tax authorities.
Tax rights and obligations
Couples whose foreign marriage certificates have been entered into the Polish registry will be able to use preferential rules on inheritance and gift tax, as well as file joint personal income tax returns. They may also pay tax on behalf of their spouse and refuse to testify in proceedings concerning their husband or wife.
Domański told TVN that the decision concerns fundamental equality, justice and fairness. In his assessment, the changes will affect several hundred people and have a minor impact on the state budget. At the same time, such couples will be subject to liability for their spouse’s tax obligations.
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Background and political reaction
The decision was made following a November 2025 ruling by the Court of Justice of the European Union, which obliged Poland to recognise same-sex marriages concluded in other EU states. The court found that refusal of recognition violates the freedom of movement and residence in the European Union, as well as the right to respect for private and family life.
In March 2026, Poland’s Supreme Administrative Court ordered the registration authority in Warsaw to enter into the registry the marriage of two Polish men concluded in Germany. In May, the government issued a regulation allowing such certificates to be entered across the country; it came into force in August. At the end of August, Minister of Digital Affairs Krzysztof Gawkowski said that 84 same-sex couples had already been entered into the registry under the new rules.
Domański’s actions were criticised by right-wing politicians. Paweł Szefernaker, head of staff to President Karol Nawrocki, called them inconsistent with the constitution. Patryk Jaki, deputy leader of the Law and Justice party, said that the interpretation, in his view, violates Polish law, while Sławomir Mentzen, one of the leaders of Confederation, promised to revoke it if his political force comes to power.
