Polsko-Szwajcarska
Izba Gospodarcza

CRIDO

Personal Income Tax (PIT) for foreign nationals Q&A


The end of the year and the start of a new one is a time when not only the employers but also the employees begin to think about their tax reporting obligations. The tax obligations of some of the taxpayers, in particular those of the foreign nationals, are often less clearly understood than those of the Polish citizens. Non-Polish taxpayers run up against a number of barriers, including language skills and the difficulty getting through the relevant tax rules. Neither bodes well for successful compliance with their tax reporting requirements.

The questions often asked include:

  • which part of their income should be reported in which country?
  • when to file their tax returns in Poland and when in their home country?
  • what must a correctly completed tax return of a tax resident include?
  • how to account for income earned under different agreements?

Uncertainty may arise especially with regard to the position of those foreign nationals who are employed in Poland or who carry on business activity here. To help clear up some of the doubts you may have, we have prepared answers to frequently asked questions. These are based on common scenarios and should go some way, we hope, towards finding the right solutions and clearing up confusion surrounding your tax obligations.

It is good to ask for help.

Marek Gadacz
Partner at Crido

+48 22 324 56 22
marek.gadacz@crido.pl

https://crido.pl/en/hottopic/personal-income-tax-pit-for-foreign-nationals-q-and-a/