Posts by Jerzy Gaweł
PESEL for Foreign Company Directors in Poland 2026
Published: 3 May 2026 Quick answer In practice, a PESEL number is needed by board members of a Polish sp. z o.o., not by shareholders as such. The reason is operational: a PESEL is required to set up a Trusted Profile, which is the standard method for signing annual financial statements electronically in the e-KRS…Read More
Received a KRS Notice for Missing Financial Statements in Poland? How to Respond
Polish company compliance If your Polish company received a court registry notice regarding missing financial statements, the matter is serious, but it can still be resolved. The worst response is no response. Insights article Last updated: 22 April 2026 Quick answer If you received a KRS notice, the company must file the missing financial statements…Read More
Tax Office Letter from Foreign Broker. What You Must Do (PIT-38)
SAREGO FINANCE INSIGHTS Tax Office Letter from a Foreign Broker. What It Means and What to Do (PIT-38) If you received a tax office letter about a foreign broker, you likely need to file PIT-38 returns not only for the year mentioned in the letter but for the full non-time-barred period in which the account…Read More
When Do You Become a Polish Tax Resident?
REPORT FOREIGN INCOME IN POLAND – DEADLINE 30 APRIL Last updated: 27 April 2026 In this article The 183 day rule in Poland Centre of personal or economic interests Double tax treaties and residency conflicts When do you file and pay tax in Poland What happens if you do not file Polish tax resident vs…Read More
Polish Return Relief for Foreigners. Can Expats Use Ulga na Powrót?
Last updated: April 2026 In this article: What the relief means Who qualifies Tax savings Example Qualifying income Common mistakes FAQ Yes. Polish return relief is not limited to Polish citizens returning to Poland. Foreigners moving to Poland for work, management roles or business can also benefit if they become Polish tax residents after living…Read More
RSU Tax in Poland: PIT-38 for Employee Shares and Stock Options
Published: 2026-02-23 Last updated: 2026-04-27 RSUs (Restricted Stock Units) and employee stock options are common forms of equity compensation in international companies. Polish tax residents who sold vested shares or received foreign dividends often need to file PIT‑38. Many foreign brokers do not issue Polish tax forms, so calculations must usually be prepared manually. The…Read More
Poland Business Immigration 2026: Why a Sp. z o.o. Is Not a Shortcut to Residency?
Last updated: 28 April 2026 Many foreigners search for phrases such as “does opening a company in Poland give residency?”, “Poland residency by investment” or “business visa Poland through company formation”. The direct answer is simple: opening a Polish limited liability company does not automatically give residence rights in Poland. A Sp. z o.o. is…Read More
PIT-38 Poland 2026: What Revolut, eToro & IBKR Users Must File
Sarego Finance Insights If you used Revolut, eToro, Degiro or Interactive Brokers as a Polish tax resident, you must file PIT-38 and calculate your result yourself. Foreign brokers never issue Polish PIT-8C forms, but they do report your account data to Polish tax authorities. This guide explains who must file, how the 19% capital gains…Read More
Shelf Company Poland. Risks You Should Know Before Buying
Company formation in Poland Shelf Company Poland. Risks You Should Know Before Buying A shelf company in Poland may look like a shortcut, but in practice it often creates more tax, banking and compliance risk than simply registering a new company. Published: October 31, 2025 Last updated: April 7, 2026 Language: English Summary: Buying a…Read More
KSeF Poland 2026: Practical Checklist for Companies
POLAND TAX INSIGHTS KSeF VAT COMPLIANCE KSeF Poland 2026 introduces mandatory e-invoicing for VAT registered businesses. From 1 April 2026, companies must issue invoices through the Polish National e-Invoicing System. If your business is not registered, authorized and connected to KSeF software, invoicing and invoice receipt will fail in practice. Published: 17 October 2025 Last…Read More