Exemption from the personal income tax (the so-called “primary residence tax relief”) dependent on the submission of the statement of eligibility SK 64/20
Ref. No. SK 64/20
JUDGMENT
IN THE NAME OF THE REPUBLIC OF POLAND
Warsaw, 9 July 2025
The Constitutional Tribunal, composed of:
Jarosław Wyrembak – Presiding Judge
Stanisław Piotrowicz
Wojciech Sych
Bogdan Święczkowski
Andrzej Zielonacki – Judge Rapporteur,
having considered, at a sitting in camera on 9 July 2025 – in accordance with Article 92(1)(1) of the Act of 30 November 2016 on the Organisation of the Constitutional Tribunal and the Mode of Proceedings Before the Constitutional Tribunal (Journal of Laws – Dz. U. of 2019, item 2393) – Ms I.O.’s constitutional complaint lodged with the Constitutional Tribunal for it to consider the conformity of:
Article 21(21) in conjunction with Article 21(1)(126) of the Personal Income Tax Act of 26 July 1991 (Journal of Laws – Dz. U. of 2018, item 1509, as amended) – in the version that was binding from 1 January 2007 until 31 December 2008, and in conjunction with Article 8(1) and (3) of the Act of 6 November 2008 amending the Personal Income Tax Act, the Corporate Income Tax Act and certain other statutes (Journal of Laws – Dz. U. No. 209, item 1316, as amended) – to:
(a) Article 84 as well as Article 217 in conjunction with Article 2 as well as Article 32(1), and also Article 31(3) of the Constitution of the Republic of Poland;
(b) Article 64(1)-(3) in conjunction with Article 21(1) of the Constitution,
adjudicates as follows:
Article 21(21) in conjunction with Article 21(1)(126)(c) of the Personal Income Tax Act (Journal of Laws – Dz. U. of 2025, item 163, as amended), in the version that was binding from 1 January 2007 until 31 December 2008, in conjunction with Article 8(1) and (3) of the Act of 6 November 2008 amending the Personal Income Tax Act, the Corporate Income Tax Act and certain other statutes (Journal of Laws – Dz. U. No. 209, item 1316, as amended) – insofar as the challenged norm makes benefiting from the exemption from the personal income tax dependent on the submission of the statement of domicile – is inconsistent with Article 64(1) and (3) in conjunction with Article 2, Article 21(1), Article 31(3), Article 84 and Article 217of the Constitution of the Republic of Poland.
Moreover, the Tribunal decides:
to discontinue the proceedings as to the remainder.
The ruling was adopted by a majority vote.
Jarosław Wyrembak
Stanisław Piotrowicz
Wojciech Sych (dissenting opinion)
Bogdan Święczkowski
Andrzej Zielonacki