A foreign employer does not create a permanent establishment in Poland simply because its employees work remotely from a location that the employer does not use or control. This conclusion follows from the judgment delivered by the Supreme Administrative Court (NSA) on 22 January 2026 in case No. II FSK 556/23.

The Supreme Administrative Court overturned a judgment of the Voivodeship Administrative Court in Gliwice. The lower court had stated that permitting employees on permanent employment contracts to perform their assigned duties from home placed that space at the employer’s disposal, meaning that the space could be regarded as the employer’s permanent establishment in Poland.

It should be emphasised, however, that the activities performed by the employees in Poland in the case considered by the Supreme Administrative Court were auxiliary in nature. This was an additional factor supporting the conclusion that, in the specific circumstances of the case, no permanent establishment had been created.

Find more articles in PRO HR October 2026