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Poland - Obtain a Certificate of Tax Residency

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Procedure[edit]

It is the tax payer himself who holds the responsibility for the issues concerning settlements with the tax office and the obligation of the certificate of residency is rested upon him. Moreover, he is also responsible for handing the certificate over to the human resources department of his employer.

Write to your tax office with details of why you need the certificate, i.e. to avoid withholding tax, and the contact details of the Polish party requesting it and they should send you one.

The absolute tax obligation in Poland rests upon natural persons if they are in the possession of the residential place on the territory of the Republic of Poland or whose presence in the territory of Poland exceeds the amount of 183 days in a fiscal year. Those individuals are liable for the tax on all of their income in Poland, regardless of the location of their sources of income.



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Required Documents[edit]

Application for residence permit for a fixed period

  • copies of the application for the permit to settle filled out in compliance with the instruction.
  • 4 up-to-date, colour photographs, dimensions: 4.5 cm x 3.5 cm.
  • Valid travel document (3 photocopies).
  • Documents confirming the required uninterrupted stay in Poland.
  • Certificate about the fulfilment of tax liabilities towards the State Treasury.
  • Current confirmation of registration for temporary residence.
  • Legal title to occupy the apartment in which the applicant stays or intends to stay.

Additional required documents:

In case of marriage to a Polish citizen:

  • Current copy of marriage certificate
  • Photocopy of the personal identity card of the spouse
  • In case of joint children copies of birth certificates

In case of the minor being a foreigners child who has a permit to settle and was born in the territory of the Republic of Poland:

  • Copy of birth certificate
  • Copy of the decision on granting permit to settle or residence card of the statutory representative

In case of the child of Polish citizen being under his/her parental authority:

  • Copy of birth certificate
  • Copy of personal identity card of the statutory representative.



Office Locations & Contacts[edit]

Wydzia? Spraw Obywatelskich i Cudzoziemcw
[Department of Nationals' and Foreigners' Affairs]
Ma?opolskiego Urz?du Wojewdzkiego w Krakowie
[of the Ma?opolska Provincial Office in Krakow]
Oddzia? do Spraw Cudzoziemcw [Foreigners' Affairs Unit],
ul. Przy Rondzie 6, ground floor (foreigners' affairs room)
tel. 12 39 21 804
fax 12 42 23 019
Unit Manager: Magdalena Ams
e-mail: [email protected]

Branch Office in Nowy S?cz
ul. Jagiello?ska 52, pok. 111,
tel. 18 54 02 341
fax 18 44 37 025
Unit Manager: Alicja Ku?mierz-Kaput
e-mail: [email protected]


Ma?opolski Urz?d Wojewdzki w Krakowie
Wydzia? Finansw i Bud?etu
08 1010 1270 0051 2222 3100 0000

Ma?opolski Urz?d Wojewdzki w Krakowie
Wydzia? Spraw Obywatelskich i Cudzoziemcw
ul. Basztowa 22 31-156 Krakw

Foreigners' Affairs Unit of the Department of Nationals' and Foreigners' Affairs
Oof Ma?opolska Provincial Office (Oddzia? do Spraw Cudzoziemcw
Wydzia?u Spraw Obywatelskich i Cudzoziemcw Ma?opolskiego Urz?du Wojewdzkiego )
in Krakow, ul. Przy Rondzie 6, ground floor (foreigners' affairs room)


Tax Office
Address:
Alojzego Feli?skiego 2B 01-513 Warszawa
Phone:
(22) 561-80-00
(22) 561-80-02
(22) 561-80-10
E-mail: [email protected]


TAX CHAMBER IN WARSAW
Address: ul. Alojzego Feli?skiego 2B,
01-513 Warszawa
Poland
Contact:
Phone: (22) 561-80-00, 561-80-02, 561-80-10
Fax: 561-80-93
E-mail: [email protected]
Access: Buses: 116, 157, 205
Trams: 6 i 15 (przystanek Gen.Zaj?czka)

List of Tax Offices



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Eligibility[edit]

There are two types of different groups of foreigners:

  • Those who reside on the territory of Poland for more than 183 days in a given fiscal year and subject to the absolute tax obligation
  • Those who reside on the territory of Poland for a period shorter than 183 days and subject to the limited tax obligation.

Persons subject to the limited tax obligation in Poland, pay tax on all its domestic and foreign income, irrespective of the location of sources of income.

Assignation of the tax obligation is applied also according to the principle of source, that is according to the place in which a given income is generated and the construction of the so-called limited tax obligation. Such a broad designation of the Polish fiscal jurisdiction may lead to the occurrence of double taxation of the same income generated by an individual both in the country of residence and in the country of the source of income.

Certificate of Tax Residency is required for:

  • employment or freelance activity exercised in Poland,
  • business activity conducted in Poland,
  • property and other sources of income located in Poland.



Fees[edit]

Stamp duty for issuing a permit (payable at the time of submitting an application): PLN 340. The payment can be made in cash:

  • in the Administrative Center of the City of Cracow, Al. Powstania Warszawskiego 10, Krakow, on the ground floor or first floor (entrance from ul. Kordylewskiego);
  • in the banking agency in the Department of Nationals' and Foreigners' Affairs, Krakow, ul. Przy Rondzie 6
  • or in a bank or a post office to the following bank account:

Wydzia? Podatkw i Op?at UMK
31-949 Krakw, Al. Powstania Warszawskiego 10
Bank PKO S.A. 04 1240 2092 9462 3005 0000 0000

You can also pay via the Internet.

Paying via the Internet you should specify:

  • bank account number: PEKAO S.A.: 04 1240 2092 9462 3005 0000 0000,
  • recipient's name: Wydzia? Podatkw i Op?at UMK, 31-549 Krakw, Al. Powstania Warszawskiego 10
  • transfer title (eg. For a permit for a fixed period)
  • where the matter will be resolved, (the name of the office) - Department of Nationals' and Foreigners' Affairs Malopolska Provincial Office in Krakow - (MUW w Krakowie Wydzia? Spraw Obywatelskich i Cudzoziemcw).



Validity[edit]

Explain the time until which the certificate/document is valid.
e.g. Birth Certificate Valid Forever



Documents to Use[edit]

Application Form


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Sample Documents[edit]

Required Documents


Processing Time[edit]

Please explain processing time taken in obtaining the document/certificate.



Related Videos[edit]

Videos explaining the procedure or to fill the applications. 
Attach videos using the following tag <&video type="website">video ID|width|height<&/video&> from external websites.
Please remove the "&" inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver, 
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url "http://www.youtube.com/watch?v=Y0US7oR_t3M" Video ID is "Y0US7oR_t3M". 
	



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Instructions[edit]

The proper certificate of residency issued for the natural person is a document in which the foreign tax administration authority confirms the tax residency of a given natural person, which is in the possession of the residential place by this person for the taxation purposes on the territory of a given country. It is equivalent to the treatment of such a person in this country as a person subject to the absolute tax obligation. This document is issued in order to avoid double taxation in the light of the bilateral agreements on double taxation.

  • Is to be issued by a respective tax administration authority
  • It should determine the place of residence (the residential place or the place of seat) that is the tax payer place for the taxation purposes
  • It should contain the issuance date of the certificate that is the date on which the tax residency is confirmed.



Required Information[edit]

  • Place of residence (the residential place or the place of seat) that is the tax payer place for the taxation purposes
  • Issuance date of the certificate that is the date on which the tax residency is confirmed.
  • Name of Certificate of residency.



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Need for the Document[edit]

The definition of the certificate of tax residency has been contained in the Act on PIT since January, 1st 2007. Under this notion, one needs to understand the declaration concerning the place of tax payer residence for the taxation purposes issued by the respective tax authority of the country of tax payer residence (Article 5a, section 21 of the Act on PIT).


Information which might help[edit]

The place of tax residence determines the tax liability. Persons having their tax residence in Poland pay tax on their overall worldwide income (unlimited tax liability). Persons not having their place of tax residence in Poland pay tax only on income sourced in Poland (limited tax liability)


Other uses of the Document/Certificate[edit]

This document is issued in order to avoid double taxation in the light of the bilateral agreements on double taxation.


External Links[edit]

http://en.migrapolis.pl/information/448-what-is-a-certificate-of-tax-residency-.html

http://www.accountingweb.co.uk/anyanswers/polish-tax-residency-certificate

https://www.taktax.pl/determining-residency

https://www.clearstream.com/ci/dispatch/en/cic/CIC/Annnouncements/ICSD/Tax/Poland/A12087.htm

http://www.proz.com/forum/money_matters/71098-certificate_of_tax_residency_poland.html



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Others[edit]

After analysis of the residency test, Your status should be confirmed by obtaining a certificate of tax residence. This document of a required form and content should be issued by the tax authority of a relevant country (upon appl