The dawn of another year is the time at which everyone receives their tax return forms (Jaaropgave) for settling tax with the Dutch Belastingdienst and, if applicable, with the Polish Tax Office.
A person’s unlimited liability for tax in Poland is determined by two criteria:
- if you have earned income both in Poland and in the Netherlands, while being so called Polish tax resident, you are obliged to submit an annual tax return on the entire income earned in Poland and abroad;
- if you do not have a centre of personal or economic interests in the Republic of Poland or if you do not reside within the territory of Poland for more than 183 days in a tax year, you are not obliged to file your tax return but you must declare it on a correct PIT form – in such case your tax refund will be PLN 0!
This means that as a citizen with registered residence in Poland and income earned abroad only, you may voluntarily file a tax return at the Polish Tax Office and you will not be taxed double.
To file your tax return we need:
- Personal data – on a special form
- The list of income earned in other countries, if applicable
Please feel free to contact us for further information.