Welcome to Poland! Whether you're a digital nomad, an expat, or a location-independent worker, establishing your tax residency in Poland is a significant step towards integrating into this vibrant country. This guide will walk you through the necessary steps to obtain tax residency, ensuring you understand every legal requirement.
Step 1: Establish a Permanent Place of Residence
The first step to obtaining tax residency in Poland is to establish a permanent place of residence. This means that you need to have a dwelling place in Poland where you stay for a continuous period. It is not necessary to own the property; renting a place is sufficient as long as it is available to you at any time.
Step 2: Spend the Required Time in Poland
To qualify as a tax resident, you must spend more than 183 days in Poland within a calendar year. These days do not have to be consecutive. Keeping track of your stay is crucial, as you may need to provide evidence of your presence in Poland.
Step 3: Demonstrate Personal or Economic Ties
You must demonstrate that you have personal or economic ties to Poland. Personal ties can include having family members living in Poland, enrolling children in Polish schools, or participating in Polish social or cultural activities. Economic ties might involve employment, running a business, or holding significant investments in Poland.
Step 4: Register with the Local Authorities
Once you have established your residence and ties to Poland, you need to register with the local authorities. This involves registering your address at the local municipal office (Urząd Miasta) and obtaining a PESEL number, which is a national identification number for residents. The PESEL number is essential for various administrative and legal processes in Poland.
Step 5: Submit a Tax Residency Application
Finally, you need to submit a tax residency application to the Polish tax authorities (Urząd Skarbowy). This application will require documentation proving your residence, duration of stay, and personal or economic ties to Poland. Upon approval, you will receive a certificate of tax residency, confirming your status as a Polish tax resident.
Legal References
- Article 3 of the Personal Income Tax Act (Ustawa o podatku dochodowym od osób fizycznych)
- Article 25 of the Civil Code (Kodeks cywilny)
- Act on Registration of Population (Ustawa o ewidencji ludności)
Useful Links
