Two gays can't settle a PIT together.

In Poland, a married couple who took their vows abroad faces a unique challenge: despite being legally recognized as spouses, they are denied certain tax benefits available to heterosexual couples. The situation has sparked controversy and frustration among the pair, who argue that Polish law is failing to uphold international agreements and basic human rights.

The case involves Bartek and Franek, two men who married in Edinburgh on April 4, 2018. They have since sought recognition of their marriage within Poland, which would allow them access to social welfare programs, healthcare benefits, and other rights typically afforded to married couples. Their journey began with administrative efforts to have their foreign marriage transcribed into the Polish civil registry, but this process has been fraught with obstacles. Despite their marriage being valid under Scottish law, Polish authorities have not recognized it, citing national legislation that defines marriage solely between a man and a woman.

On June 19, 2026, the Director of the National Tax Information Office issued a response to Franek and Bartek, stating that even though they are married, they are not entitled to tax exemptions or benefits because Polish law does not recognize same-sex marriages. This decision was based on the Family and Guardianship Code, which explicitly limits marriage to opposite-sex couples. The letter also emphasized that the mere transcription of a foreign marriage into the Polish civil register does not automatically grant access to such benefits. Instead, the tax office argued that all conditions outlined in the Personal Income Tax Act must be met.

This interpretation has raised concerns about the consistency of how different state institutions handle similar cases. While the Social Insurance Institution (ZUS) recognizes same-sex marriages for the purpose of receiving social benefits, the tax authority appears to take a different stance. This discrepancy has left many individuals in limbo, unsure whether their rights will be upheld depending on which institution they approach.

Franek, who suffers from chronic fatigue syndrome, highlights the personal impact of these bureaucratic hurdles. His condition severely limits his ability to work, making health insurance crucial for accessing medical care. Currently, he pays over 800 zł per month for voluntary health insurance, a financial burden that could be alleviated if his marriage were officially recognized. His husband, Bartek, is employed but unable to provide him with employer-sponsored coverage due to the lack of legal recognition of their relationship.

The issue extends beyond just tax benefits. It touches on broader questions of equality and the enforcement of European Court of Human Rights rulings. In November 2025, the Court of Justice of the European Union ruled that Poland must recognize same-sex marriages from other countries. However, implementing this ruling domestically remains challenging, particularly when local laws conflict with international obligations.

Efforts to resolve the matter have included appeals to the European Court of Human Rights, where the couple's case is currently under review. Meanwhile, advocacy groups continue to push for clarity and reform from the Ministry of Finance, which has yet to issue clear guidelines on handling such cases. The absence of directives has led to confusion among officials, resulting in inconsistent interpretations of the law.

As the debate continues, the couple remains hopeful that their situation will eventually be resolved in favor of equal treatment. Until then, they face ongoing uncertainty regarding their rights and the future of their family life in Poland. Their story underscores the complex interplay between national legislation, international law, and the lived experiences of individuals navigating these challenges.