Interpretation Problems Relating the Scope of Meaning of the Term “Person Single-Handedly Raising Child” in the Polish Law

Until the end of 2021, in accordance with Act on Personal Income Tax (PIT Act), persons single-handedly raising children benefited from joint taxation a child, while as beginning 2022, they are entitled to tax relief PLN 1500. After growing criticism recent amendment act, our government decided return former legal status. The aforementioned advantage, being great practical importance, raised and will continue raise several doubts after amendment. One most important issues is precise definition who “single parent” – whether this criterion met when child lives one parent, but contacts other parent spends time him or her occasionally, divorced parents have custody child. Polish Deal (Polski Ład) partially addresses these doubts, obviously does not dispel all them.