In accordance with art. 31 § 1 of the Code, upon entering into marriage, a property community arises between the spouses pursuant to the Act. It covers property acquired during its duration by both spouses or by one of them. Such items fall into the so-called joint property. Property items not covered by statutory community belong to the personal property of each of the spouses. One of the items belonging to the personal property of the spouses are claims arising from marriage during work or due to other gainful activities of one of the spouses.
In the light of art. 29 § 1 of the Act of August 29, 1997, the Tax Code, in the case of married persons, liability covers the separate property of the taxpayer and the joint property of the taxpayer and his spouse.
In this case, the question arises whether the spouse will be liable for the tax obligations of the other spouse arising after marriage, if the arrears arose a few years before entering into marriage?
The answer to this question was provided by the Director of the National Treasury Information in tax interpretation number 0111-KDIB3-1.4017.11.2019.1.KO. A taxpayer who got married without tax separation, a few months later bought a flat with his wife for joint property. A few years ago, the Applicant’s wife was a member of the management board of a limited liability company. In connection with this circumstance, two tax proceedings were instituted against her regarding the declaration of her joint and several liability for tax arrears prior to the marriage.
The applicant will not be responsible for the tax liabilities of his wife with his own personal property and joint property that arose as a result of his wife’s joint liability for tax arrears of a limited liability company if the arrears arose before marriage. This means that the property and rights belonging to the joint marital property of the Applicant and his wife will not be able to be enforced to satisfy or secure tax obligations chargeable to his wife for joint and several liability for tax arrears of a limited liability company.
Thus, the director of the KIS stated that if the arrears arose before marriage, the taxpayer would not be responsible for the obligations of his wife with joint or personal property. He doesn’t have to worry about losing his flat.