Foreign employees working in Poland are required to submit their 2024 tax returns regardless of whether they were employed by a Polish or a foreign employer, or if they had other non-employment income in Poland or abroad.
In addition to submitting their tax returns, they are also required to pay any outstanding tax liability by the same deadline.
This process involves several key elements: a solid understanding of Polish tax regulations, familiarity with the “Twój e-PIT” system, awareness of the eligibility criteria and details of various tax reliefs and deductions.
These factors can present significant challenges for many foreign employees. Navigating the Polish tax system requires not only understanding complex rules but also being able to interpret and complete the required forms accurately, while dealing with language barriers and the specific technical requirements of the online system.
In brief, key responsibilities are:
- Understanding own tax residency status (resident or non-resident) in Poland and its implications regarding the scope of tax liability,
- Reporting employment income earned in Poland and abroad (if applicable), including additional benefits,
- Identifying other types of income that should be reported in the individual Polish tax return (such as employment income from abroad, rental income, capital gains/losses, including foreign income),
- Understanding how foreign income should be taxed and reported in Poland in the context of the appropriate double tax treaty to avoid double taxation of the same income,
- Claiming applicable tax reliefs, such as joint taxation or relief for single parents, and further exemptions i.e. relief for young people, families with 4+ children, working seniors, or return relief),
- Identifying the correct tax forms to declare various types of income,
- Logging into “Twój e-PIT,” filling out the forms, and submitting them to the Tax Office,
- Paying any outstanding tax liability on time or claiming a refund.
Erickson Insights & Analysis
Foreign employees should be aware of these key responsibilities to ensure they meet their obligations and avoid penalties. If assistance is needed, it is recommended to seek guidance from tax professionals to navigate this process smoothly.
Erickson Immigration Group will continue to monitor developments and share updates as more news is available. Please contact your employer or EIG attorney if you have questions about anything we’re reporting above or case-specific questions.
The post Foreign Nationals in Poland Must Submit 2024 Tax Returns by April 30, 2025 appeared first on Erickson Immigration Group.
