All individuals earning income taxable in Poland must file an annual tax return, even if their only income is from a Polish employment contract. The tax system involves numerous complex forms available only in Polish, making the process challenging for expatriates, especially if they have foreign income to reconcile under double tax treaties.

The filing deadline is strict – 30 April each year – with no extensions. Taxpayers are fully responsible for timely and correct filing and payment of any outstanding tax.

Due to these complexities, expatriates often require professional assistance. The typical support process includes an initial interview to assess their tax residency, gather income details (including family and foreign income), and determine applicable deductions. Professionals then calculate the tax liability, explain results, prepare final declarations, and assist with payments. They also handle tax office communications if queries arise within the five-year verification period.

Additional services include tax equalisation calculations for employers and reconciling net salaries with non-employment income tax obligations to ensure compliance and minimise risks for expatriates working in Poland.

The article was published on the Chambers website. Click HERE to read the full article.