Recently, there have been numerous doubts about whether a temporary caregiver can take advantage of the relief for children or the relief for families 4+. Can taxpayers taking children from Ukraine into temporary care benefit from tax relief? In the latest article in Rzeczpospolita, Piotr Sekulski (PhD) provides insights to address these concerns.
The article is available at this link.
tax advisor Przemysław Wojtasik
(…)The couple has three children of their own. Can they take advantage of the PIT exemption introduced by Polski Ład, which is available to parents of four children? They can’t. The exemption is for parents (also foster) and legal guardians. Not temporary caregivers. “The institution of a temporary caregiver should not be equated with the institution of a legal guardian established in Polish law,” stressed the tax office and added that the special act changed the provisions on PIT. However, it did not extend the catalog of persons entitled to preferences (no. 0114-KDIP3-2.4011.507.2023.2.AC).
tax advisor Piotr Sekulski, PhD
(…) – I regret to say that, but the tax office is right. And I’m afraid that referring to a teleological interpretation or the principle of settling doubts in favor of taxpayers will not help. The rules are clear (…).
The intervention of the legislator is needed in this matter. The circle of people entitled to relief should be extended to include temporary caregivers. The problem could also be at least partially corrected by the Minister of Finance by issuing a general interpretation favorable to taxpayers or some clarifications (…).
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