Abstract

Th e subject of the study are practical controversies in the context of evaluating the nature of prenuptial agreement which extends community property as a case of “acquiring” within the meaning of article 10:1(8) of the law dated 26 July 1991 on income tax from legal persons. In the study there is a critical evaluation sett lings of administrative courts, and an approval of a stance of tax authorities. At the same time, there is a proposition of a way to solve complications connected with determining tax responsibility resulting from non-participation nature of community property.