Yes, regardless of the double taxation avoidance method applicable to the child’s income earned in Germany, this income can be included in the income limit for filing as a single parent.

Yes, there is an annual limit. You can deduct up to PLN 760 for the entire year.

You can claim the deduction. For this relief, you do not need to have documents confirming the expenses incurred. The deduction amount cannot exceed PLN 2,280.

No. The rehabilitation relief is available to individuals with a certified disability or those who have a dependent person with a certified disability. A person with a disability is an individual who holds:

• a decision issued by the certifying authorities classifying the person into one of the three degrees of disability, as defined in other regulations, or
• a decision granting a disability pension due to total or partial incapacity for work, a training pension, or a social pension, or
• a disability certificate for a person under the age of 16, issued under other regulations, or
• a disability certificate issued by the competent authority under other regulations in force until 31 August 1997.

Yes. If both parents are co-owners of the car, each of them is entitled to deduct expenses related to using the car. The deduction amount may not exceed PLN 2,280 (separately for each parent).