Abstract
The study presents legal regulations and jurisprudence concerning the transfer of the content (transcription) of foreign civil status documents in the event that same-sex persons are indicated in the marriage certificate (as spouses) or in the birth certificate (as parents). In recent years, refusal to transcribe this type of civil status records has increasingly become the subject of decisions of administrative courts. The refusal to transcribe a foreign document due to its inconsistency with the fundamental principles of the Polish legal order remains a contentious issue. The assessment of the admissibility of the transcription of the certificate of marriage contracted between persons of the same sex is closely related to the admissibility of registration of such relationships in a given state. In Polish legislation, the only form of recognition of the relationship of two people between whom there is an emotional, physical and economic bond is marriage. The marriage certificate is the only proof of entering into a legal relationship recognized in Poland. Therefore, it is not possible to transcribe the certificate of marriage contracted abroad between persons of the same sex. With regard to birth certificates in which persons of the same sex are indicated as parents, it is first of all necessary to secure the rights of the child as a Polish citizen to obtain a Polish identity document or passport. Obtaining these documents can under no circumstances be made conditional on the transcription of a foreign birth certificate.