POLISH TAX RESIDENCY DETERMINATION FORM
This form serves as a tool to assess whether you should file and pay your taxes in Poland for a specific tax year. Once your status is determined, it applies to the entire tax year.
By completing this form correctly, you will receive one of the following outcomes:
- You are probably a Polish tax resident:
This means you must declare in Poland the total income you earn worldwide, regardless of whether it has already been taxed in another country. Examples of income to declare as a Polish tax resident, even if earned abroad, include salaries, self-employment earnings, interest, dividends, capital gains, rental income, royalties, pensions, and other miscellaneous sources. In most cases, due to double taxation treaties, you will not be taxed twice on the same income. However, you still need to include it in your Polish tax return. - You are probably not a Polish tax resident this year:
If you continue to live permanently in Poland, you should keep tracking your circumstances to ensure you do not acquire Polish tax residency in the current or future tax years. - Your situation is unclear:
In this scenario, we recommend consulting our tax advisor to clarify your tax residency status and obligations.
Instructions
- Answer every question as accurately as possible.
- This form focuses on the two main criteria for Polish tax residency:
- Staying in Poland for more than 183 days in a calendar year, or
- Having your center of personal or economic interests (e.g., family, main job, assets) in Poland.
- Remember: If you meet either criterion in a given calendar year, you are treated as a Polish tax resident for that entire calendar (tax) year.