Spouse’s Responsibility for Tax Liabilities of the Spouse-Taxpayer

Abstract

The purpose of this article is to review the spouse’s liability for tax liabilities of his/her spouse. The main premise for the spouse’s liability is the existence of an economic relationship between the spouse and the taxpayer. Depending on the existence of specific circumstances, the extent of this liability varies. The widest scope of the presented liability concerns the liability of the spouse who has the statutory matrimonial property regime with a taxpayer. The liability for tax obligations in the case when separation of property is established between spouses is different. The last type of tax liability discussed in the article is the liability after the death of one of the spouses. The spouse, who is the heir, then replaces the testator and becomes a taxpayer. That is a fundamental feature that distinguishes this type of liability from the others.

The specific nature of the presented issue results from the fact that liability for tax obligations lies with persons who are not subject to any obligations arising from tax law related to the collection of taxes. The existence of this liability means that the creditor extends the circle of persons from whom the creditor may demand the execution of the obligation which was originally the sole liability of the taxpayer.