Taking into account the personal nature of income tax and postulates concerning payment capacity and equity, many constructions of income tax implemented in European Union countries reflect (in various ways and forms) the taxpayer’s family status. No legal scheme shaping the issue of taxing family incomes has been developed yet. Particular countries separately determine rules and principles of taxing income generated by families. Among legal solutions that may affect the family situation we can differentiate two groups used in EU countries tax systems: The first contains constructions which are not introduced into income tax for the benefit of a family, but which are essential to it, that is the ones which indirectly reflect this benefit. The second group concerns those which can be introduced to the tax system deliberately in order to protect or promote the family. One of legal solutions significantly influencing legal and tax situation of a family is the minimum income free from tax, which would be difficult to classify as directly of pro-family type. It is treated as subsistence minimum, taking into account the costs of biological or even social existence of a taxpayer.