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Poland begins ZUS benefits for same-sex couples and eyes tax reforms

Polish civil-registry offices now accept foreign same-sex marriage certificates, and ZUS has started paying care allowances to those couples.

Poland has introduced updated civil-registry forms that enable the recording of same-sex marriages performed abroad. The Social Insurance Institution (ZUS) has already started disbursing the initial caregiving allowances to eligible same-sex spouses, marking the first practical application of the new rules. Minister Agnieszka Dziemianowicz-Bąk said the move reflects the principle that love and marriage deserve equal respect.

Meanwhile, government equal-treatment envoy Katarzyna Kotula is negotiating with the Ministry of Finance and the National Tax Administration to grant joint PIT filing and adjust inheritance and donation taxation for same-sex couples. These discussions aim for implementation within the upcoming fiscal period. The reforms follow a European Court of Justice ruling that member states must recognize legally performed same-sex marriages from other EU countries when freedom of movement is involved.

Why it matters

It extends social and fiscal rights to same-sex couples in Poland, affecting benefits and tax obligations.

In this story

same-sex marriagecivil registryZUS benefitstax reformEuropean Court of Justicecare allowancejoint tax filing
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