The aim of the study was to examine the relationships of Level -1/Level -2 visual perspective -taking (VPT -1/VPT -2) with theory of mind (ToM) and executive function (EF). Seventy -six adults aged 18 to 48 years participated in the study. To compare the relationships of the two levels of perspective -taking with the aforementioned abilities, the same stimuli were used in both Level -1 and Level -2 trials of the VPT task. ToM abilities were evaluated with the Strange Story task, and EF using the TMT and WCST tests. It was found that controlling for age -related differences, VPT -1 was not associated with either ToM or such components of EF as executive control and set -shifting. VPT -2 was positively related to ToM, but it was not related to EF. The relationship between VPT -2 and ToM was specific, not mediated by domain -general processing capabilities. The obtained results provide further evidence to support the view that distinct mechanisms underlie Level -1 and Level -2 perspective -taking.