Are you planning to become a non-resident for tax purposes in Poland? It's essential to follow the correct procedure to ensure a smooth transition. Here's a step-by-step guide to help you navigate the process of ceasing your tax residency in Poland.
Step 1: Understand the Criteria
According to Article 3 of the Polish Personal Income Tax Act, you are considered a tax resident if you have your centre of personal or economic interests (centre of vital interests) in Poland, or if you stay in Poland for more than 183 days in a tax year. Understanding these criteria is the first step in determining whether you can cease your tax residency.
Step 2: Determine Your New Tax Residency
Identify the country where you plan to become a tax resident. Ensure you meet the tax residency requirements of the new country. This is crucial as it will affect the cessation of your tax residency status in Poland.
Step 3: Notify the Polish Tax Authorities
Submit a formal notification to the Polish tax authorities (Urząd Skarbowy) indicating your intention to cease your tax residency in Poland. This can be done by filing a ZAP-3 form, which updates your personal details and tax residency status.
Step 4: Settle Any Outstanding Tax Obligations
Ensure that you have settled any outstanding tax liabilities in Poland. This includes filing your final tax return and paying any taxes due up to the date of your departure. Failure to do so may result in penalties or legal actions.
Step 5: Deregister from the Social Security System
If applicable, deregister from the Polish social security system (ZUS). This is especially relevant if you were employed or self-employed in Poland. Inform your employer, if applicable, and ensure all contributions are up to date.
Step 6: Close or Update Your Bank Accounts
Update your bank accounts to reflect your non-resident status. You may need to close certain accounts or change the terms to comply with Polish banking regulations for non-residents.
Step 7: Keep Records
Maintain thorough records of your cessation of tax residency, including copies of all forms submitted to the tax authorities and any correspondence. This documentation may be required for future reference or in case of any disputes.
Legal References
- Article 3 of the Polish Personal Income Tax Act
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