NSA: the property regime in marriage affects the limit for rental lump-sum taxation

A recent ruling by the Supreme Administrative Court clarified tax limits for married couples with separate property. A woman sought clarification on the income threshold for applying a lower tax rate on rental income, arguing that each spouse should have an individual limit of 100,000 PLN. The tax authorities disagreed, stating the limit applied jointly to both spouses. However, the court ruled in favor of the woman, emphasizing that tax obligations are individual and should reflect the separate property regime. The court noted that treating married couples as a single entity for tax purposes could lead to complications, especially in cases of separation. The ruling also highlighted a recent amendment allowing a 200,000 PLN limit for couples who declare their income separately. This decision reinforces the distinction between joint and separate property in tax matters.