Personal Tax Insights
Tax Office Letter from Foreign Broker. What You Must Do (PIT-38)
Published: 28 March 2026 · Last updated: 16 July 2026 · Jerzy Gaweł, Tax Advisor 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 generated taxable events.…Read More
When Do You Become a Polish Tax Resident?
Polish tax residency depends on the 183-day rule, your centre of personal or economic interests, and applicable tax treaties. See when Polish tax residence begins and what filing obligations may follow.Read More
Polish Return Relief for Foreigners. Can Expats Use Ulga na Powrót?
Published: 11 March 2026 · Last updated: 15 July 2026 · Jerzy Gaweł, Tax Advisor 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 abroad for at least three years…Read More
RSU Tax in Poland: PIT-38 for Employee Shares and Stock Options
Published: 23 February 2026 · Last updated: 15 July 2026 · Jerzy Gaweł, Tax Advisor 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…Read More
Poland Business Immigration 2026: Why a Sp. z o.o. Is Not a Shortcut to Residency?
Published: 17 February 2026 · Last updated: 15 July 2026 · Jerzy Gaweł, Tax Advisor 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…Read More
PIT-38 Poland 2026: What Revolut, eToro & IBKR Users Must File
Published: 25 February 2026 · Last updated: 15 July 2026 · Jerzy Gaweł, Tax Advisor 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…Read More
Inheritance Tax in Poland for Foreign Heirs: SD-Z2, Rates and Exemptions
Polish inheritance tax for foreign heirs: when tax applies, who can use the closest-family exemption, SD-Z2 and SD-3 deadlines, 2026 rates, and the new deadline restoration rules for inherited assets.Read More
Missed PIT-38 Deadline in Poland. Foreign Broker Investors
Published: 2 May 2024 · Last updated: 16 July 2026 · Jerzy Gaweł, Tax Advisor Definition. If you missed the PIT-38 deadline in Poland, you can still submit the return late. The key is to file the declaration as soon as possible, pay any tax due and, if necessary, submit a voluntary disclosure called czynny…Read More