A Polish tax authority ruled that a woman caring for her disabled brother cannot claim child benefit relief unless she is his legal guardian.
Tax Relief for Caring for a Disabled Adult
A woman inquired whether she could amend her annual PIT tax returns for 2019-2024 to claim family benefit relief (child benefit) due to her care for her disabled brother.
She also sought to claim this benefit for future years, potentially recovering 92.67 zł per month and 1112.04 zł annually.
Legal Guardianship vs. Power of Attorney
The Director of the National Fiscal Information (KIS) disagreed, citing Article 27f, paragraph 6 of the PIT Act. This article allows relief for taxpayers supporting adult children receiving care or social benefits due to alimony obligations or acting as foster families.
The KIS Director noted the law does not extend this benefit to individuals with power of attorney for disabled family members who are not also their legal guardians.
Case Details: 25 Years of Care
The case involved a 74-year-old woman whose nine-year-older brother has intellectual disabilities since birth. She has provided care for him for 25 years, since their mother’s death.
While her brother receives a family pension, she supplements his care financially, fulfilling an alimony obligation. Her sole income is a survivor’s pension received since 2008.
KIS Ruling and Tax Implications
The KIS Director concluded that the woman is not entitled to family benefit relief and should not amend her PIT returns.
Legal Basis
Individual interpretation of the KIS Director dated March 27, 2026 (reference number 0112-KDSL1-2.4011.78.2026.1.JN).
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