Poland’s National Fiscal Information Director clarifies when married couples can resume joint tax returns after one spouse declares consumer bankruptcy.
Consumer Bankruptcy Triggers Separate Property Regime
Declaring consumer bankruptcy automatically establishes a separation of property between spouses under Polish law, precluding joint tax filing. The National Fiscal Information Director (KIS) has clarified when couples can again file jointly.
This issue affects thousands annually; the Central Economic Information Centre reported 21,266 consumer bankruptcy declarations in 2025.
Case Prompted Clarification
A man inquired about joint filing after both he and his wife declared consumer bankruptcy in 2021. His wife’s debt repayment plan was settled in June 2025, while his remains ongoing, established in 2024. He sought confirmation that joint filing for 2025 was still permissible.
Restoration of Community Property
The KIS Director confirmed that the separation of property ends upon completion or termination of bankruptcy proceedings. Article 53, paragraph 1 of the Family and Guardianship Code stipulates the separation, while paragraph 2 details restoration of the statutory property regime upon proceedings’ conclusion.
Article 49114 of the Bankruptcy Law specifies this moment: the issuance of a decision establishing a creditor repayment plan, or the waiver of debts without a plan, signifies the end of proceedings.
Joint Filing Permitted After Plan Established
Since the issuance of the man’s repayment plan constitutes the end of proceedings, the statutory property regime was reinstated for the couple. Consequently, they were in community property throughout 2025 and can file jointly.
Conditions for Joint Taxation
Married couples can jointly tax their income if they remain married and in community property for the entire tax year, or from the date of marriage to the end of the tax year if married during the year.
Additional requirements include being Polish tax residents, not utilizing the 19% flat tax or lump-sum taxation (except for private rental), and not being subject to tonnage tax or shipbuilding industry activation laws.
Official Interpretation
Individual interpretation by the KIS Director on February 13, 2026, reference number 0114-KDIP3-1.4011.1033.2025.2.MK1.
