If the spouse has entered into a commitment with the consent of the other spouse, the creditor may also demand satisfaction from the joint property of the spouses.

If the spouse has entered into an obligation without the consent of the other spouse or the obligation of one of the spouses does not arise from a legal act, the creditor may request satisfaction from the debtor's personal assets, remuneration for work or income obtained by the debtor from other gainful activities, as well as from benefits derived from his rights, copyrights and related rights, industrial property rights and other rights of the creator, and if the claim arose in connection with running the enterprise, also from property items constituting the enterprise. Thus, the joint property is currently protected by law.

If the claim arose before the establishment of the community or concerns the personal property of one of the spouses, the creditor may demand satisfaction from the personal property of the debtor, from remuneration for work or from the income obtained by the debtor from other gainful activities, as well as from the benefits obtained from his copyright and related rights , industrial property rights and other rights of the creator.

The creditor of the spouse may not, during the statutory joint life, demand satisfaction from the share which, in the event of cessation of joint existence, will accrue to that spouse in joint property or in individual items belonging to that property. On the other hand, the creditor may demand that the court establish property separation if it is probable that the satisfaction of the claim by way of enforcement requires the division of the joint property of the spouses. Subsequently, the creditor may submit an application for the division of joint property to commence, after it has been carried out, the enforcement of his claim that was owed to the spouse who incurred him an obligation.

The property separation of spouses also arises when one of them is declared bankrupt. The spouse of the bankrupt may claim in bankruptcy proceedings receivables from the share in joint property. There is a presumption that the joint property arising during the period of running the enterprise was acquired from the proceeds of that enterprise.

A divorced spouse is jointly and severally liable with the former spouse for the tax arrears. This applies only to tax liabilities arising during the course of joint property. This liability is limited to the value of the share attributable to him in the joint property. This rule applies accordingly in the event of marriage annulment and separation.

Moreover, a family member of the taxpayer (descendant, ascendant, siblings, descendant's spouse, person in relation to adoption and remaining in actual life with the taxpayer) is liable with all his property jointly and severally with the taxpayer conducting business activity for tax arrears arising from this activity and arising during in which he constantly cooperated with the taxpayer in its implementation, gaining benefits from his business. This does not apply to persons towards whom the taxpayer was required to pay maintenance - to the extent resulting from the maintenance obligation.

This responsibility also passes to heirs. The provisions of the Civil Code on acceptance and rejection of inheritance and liability for inheritance debts shall apply to their liability for the testator's tax obligations.