Post by account_disabled on Dec 2, 2023 8:47:50 GMT
When One of the spouses does not earn any income. One of the spouses earns income well below the first tax threshold - . In both cases thanks to a joint settlement you will be able to benefit from a double tax-free amount . Moreover if one of the spouses achieved income significantly above the first tax threshold after adding up the income it may turn out that the tax will be charged only at a lower rate of and not . You can read how the spouses' joint settlement will look like based on specific numbers in the linked publication . When can spouses use a joint settlement.
However before we decide to file a joint annual settlement we should carefully know the conditions that must be met Both spouses are Polish residents The spouses are residents of another European Union country or another country belonging to the photo editing servies European Economic Area or the Swiss Confederation if their Polish income amounted to at least of the total income and they have a tax residence certificate They remain married throughout the year or if the marriage was concluded during the tax year from that date to the end of the tax year.
They remain in marital property None of the spouses chose to be taxed with a flat tax flat-rate income tax or a tax card in their business activities unless it is a private lease settled on a lump sum basis. Neither spouse is subject to taxation under the rules arising from the Tonnage Tax Act or the Act on Activation of the Shipbuilding Industry and Complementary Industries A joint settlement is also possible in a return submitted by a widow or widower if the spouse died during the tax year or after its end before submitting the annual settlement. This does not prevent spouses from filing a joint tax return in the tax year from obtaining income from cash capital.
However before we decide to file a joint annual settlement we should carefully know the conditions that must be met Both spouses are Polish residents The spouses are residents of another European Union country or another country belonging to the photo editing servies European Economic Area or the Swiss Confederation if their Polish income amounted to at least of the total income and they have a tax residence certificate They remain married throughout the year or if the marriage was concluded during the tax year from that date to the end of the tax year.
They remain in marital property None of the spouses chose to be taxed with a flat tax flat-rate income tax or a tax card in their business activities unless it is a private lease settled on a lump sum basis. Neither spouse is subject to taxation under the rules arising from the Tonnage Tax Act or the Act on Activation of the Shipbuilding Industry and Complementary Industries A joint settlement is also possible in a return submitted by a widow or widower if the spouse died during the tax year or after its end before submitting the annual settlement. This does not prevent spouses from filing a joint tax return in the tax year from obtaining income from cash capital.