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Poland - Overview and introduction

Overview and introduction

Taxation of international executives

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Huge ship in water along with multi coloured buildings Poland

Polish income tax law provides that an individual who is considered a Polish tax resident is liable to Polish income tax on their worldwide income. In these circumstances, the individual is considered to have an unlimited tax liability. Conversely, if an individual is a non-resident for tax
purposes of Poland, they are considered to have a limited Polish tax liability. As such, the individual is only liable to Polish income tax in respect of Polish-sourced income.

An individual is defined as resident of Poland, if at least one below-mentioned conditions is fulfilled:

  • the individual has closer personal or economic relations with Poland (centre of vital interests in Poland), OR
  • the individual stays on the territory of Poland longer than 183 days in a given fiscal year.

Only one of the above conditions need to be met for an individual to be considered a tax resident of Poland.

The official currency of Poland is the Polish zloty (PLN).

Disclaimer

All information contained in this publication is summarized by KPMG Tax M.Michna sp.k., the Polish member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. The information contained in this publication is based on the Polish Personal Income Tax Act of 26 July 1991 and subsequent amendments; the website of the federal fiscal administrations; the Polish Social Security System Act of 13 October 1998 (with amendments); the website of the Polish Social Security administration; the Polish Tax Ordinance Act of 29 August 1997 and the Inheritance and Gift Tax Act of 28 July 1983 (with amendments).

Copyright

© 2020 KPMG Tax M.Michna sp.k., the Polish member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance.

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