A recent clarification from Polish tax authorities confirms that transfers between spouses are generally not considered gifts for tax purposes, depending on their marital property regime.
In Poland, tax obligations regarding financial transfers between spouses depend on whether the couple has a shared or separate property regime. When a couple has shared property, as in the case discussed by legal advisor Bartosz Przybysz, any money transferred from one spouse to the other is not classified as a gift, thus exempting them from tax liabilities. This rule simplifies financial interactions in marriages and reassures couples about the tax implications of support through monetary gifts.
The specific case examined involved a husband who transferred 40,000 PLN to his wife's account. She worried whether this amount would be considered a gift and subject to taxation. However, the tax authorities confirmed that since the couple had a shared property regime, the 40,000 PLN remains their joint property. Therefore, both before and after the transfer, the funds are seen as belonging to the couple collectively, alleviating concerns about potential taxes on the transfer.
This guidance from the tax office is significant for married couples in Poland, particularly in terms of financial planning and declaring assets. It clarifies that within a shared property framework, couples can support one another without incurring additional tax burdens, fostering an environment where financial cooperation is encouraged. However, individuals in marriages with a separate property arrangement should be cautious, as different rules may apply regarding such transfers.
