Tax residence and foreign income

Correctly establishing tax residency is the first step anyone should take into account when wishing to determine his tax obligations. Do you have close ties to several countries? You have just arrived in Poland and are wondering where to settle your taxes? Are you a Polish tax resident, but you have received foreign income and are wondering how to tax it? Or maybe you are planning to move out and want to make sure you effectively lose your Polish tax residence? In any of these situations you may need tax expert help to properly assess your situation and obligations.

For whom is the subject of tax residency important?

  • For anyone who receives foreign income, or
  • has moved to Poland or is planning to move out of the country, or
  • for these who are in multiple countries during the course of the year or who are linked to several countries.

How can we help?

At each stage of the change/establishment of tax residence, we will make a detailed analysis of your situation (personal relationships, economic relations, assets) and make recommendations in line with your plans for the future. We will help you make rational decisions on the disposition of your assets, as well as indicate the actions to be taken (in the form of an accessible checklist), the most favourable tax solutions and the rules of accounting for foreign income. We will point out the benefits and risks associated with all aspects related to the change of tax residence.

We work with tax advisers around the world and are able to help you with every aspect of your tax situation and the taxation of your worldwide income.

How we can help Benefits
  • We will analyse your personal, economic and asset situation
  • In cooperation with foreign advisors, we will identify the correct tax residence
  • We will point out the risks associated with the possibility of tax authorities challenging your tax residency
  • We will apply for an individual tax interpretation regarding having unlimited or limited tax liability in Poland
  • We will indicate which income is declarable in Poland and the rules for its taxation
  • You will gain certainty about your tax residency and the correct tax treatment of your worldwide income
  • Indication of rules to eliminate the emergence of tax risks in the future
How we can helpBenefits
  • We will point out what to bear in mind when moving out of Poland in order to effectively lose your Polish tax residence.
  • In cooperation with foreign advisors, we will familiarise you with the principles of taxation abroad.
  • We will take care of issues related to non-tax matters (residence permit abroad, social and health insurance).
  • We will help you to structure your business if you leave part of it in Poland.
  • We will apply for an individual tax interpretation concerning the loss of Polish tax residence.
  • Comprehensive security for loss of Polish tax residence.
  • You will learn the principles to follow to eliminate tax risks in Poland and abroad in the future.
How we can helpBenefits
  • We will analyse your assets and assess whether you are liable to declare/pay so-called exit tax.
  • We will calculate your potential tax liability.
  • You can be sure that when you move out of Poland you have completed all the necessary formalities related to Exit tax.
How we can helpBenefits
  • We will point out what formalities you need to complete when transferring your tax residence to Poland.
  • Together with foreign tax advisors, we will ensure the effective loss of tax residency abroad.
  • We will help you with all formalities related to the registration of your stay in Poland.
  • We will review the tax reliefs available to you in Poland.
  • Effectively transfer your tax residence and comprehensively structure your stay in Poland.
  • You will receive transparent rules for taxing your income in Poland.
How we can helpBenefits
  • We will indicate the rules for taxing your income in Poland.
  • If necessary, we will calculate your taxes payable on an ongoing basis and provide you with detailed instructions relating to their payment.
  • Prepare annual tax returns (PIT-28, PIT-36, PIT-36L, PIT-37, PIT-38, PIT-39).
  • We will present options for minimising tax liabilities.
  • Correct fulfilment of all tax obligations in Poland.
How we can helpBenefits
  • We will verify and keep up to date whether the value of your assets exceeds the "reporting threshold" and whether you are obliged to provide the National Bank of Poland with information on your assets and liabilities.
  • As a proxy, we will prepare and submit to the NBP cyclical (quarterly and annual) reports on special official forms.
  • We will ensure that you properly discharge your responsibilities to the NBP.
  • Properly discharge your obligations to the NBP.
  • You will avoid the criminal tax liability that is foreseen for not reporting to the NBP.

Feel free to contact us

Ania Misiak 600
Anna Misiak

Partner | Personal taxes | Advisory for employers
E: anna.misiak@mddp.pl
T: (+48) (22) 376 52 86

Rafal Sidorowicz
Rafał Sidorowicz

Senior Manager | Tax adviser
E: rafal.sidorowicz@mddp.pl
T: (+48) 506 788 582

Dorian Jablonski 600
Dorian Jabłoński

Senior consultant
E: dorian.jablonski@mddp.pl
T: (+48) 504 400 031