A taxpayer wishing to benefit from the “return relief” must provide documents confirming that they were tax resident outside Poland during the three preceding tax years. This confirmation may take the form not only of a foreign tax residence certificate, but also any other document evidencing actual residence and professional and personal activity abroad.

This position was confirmed by the Director of the National Tax Information in a tax ruling issued on 12 January 2026 (ref. 0112-KDIL2-1.4011.849.2025.2.TR).

The tax authority indicated that proof of residence may include, in particular:

• an employment contract and employment history,
• foreign tax returns,
• a lease agreement for a foreign property,
• payslips and bank statements,
• employment certificates issued by a foreign employer.

Without such evidence, the taxpayer will not be entitled to the relief.

This approach is consistent with the principle set out in the Tax Ordinance, whereby any evidence capable of clarifying the case and not contrary to the law may be admitted.

In practice, other forms of documentation may also be accepted, such as foreign utility bills (electricity, gas, internet and telephone), children’s school or nursery records, medical documentation, title deeds to foreign property, etc.

From a practical perspective, however, we recommend obtaining tax residence certificates issued by foreign tax authorities, as these carry the greatest evidential weight and the lowest risk of challenge by the Polish tax authorities. Other evidence should be relied upon only where it is not possible to obtain such certificates.

Find more articles in PRO HR February 2026.