Who the residency review suits
The review suits people who have moved abroad, work in several countries, or run a business abroad and are unsure whether they are tax residents of Poland. Residency status decides whether Poland imposes an unlimited tax liability, covering all income regardless of where it is earned, or only a limited liability, covering income earned within the territory of Poland. An error in establishing the status can draw sanctions from the tax authorities.
Residency criteria under Polish law
Polish law provides two independent residency criteria. The first is the centre of vital interests in Poland, meaning the centre of personal or economic interests. The second is a stay in Poland of more than 183 days in the tax year. Meeting either of them means tax residency. Where two states each treat the same person as their own resident, the order of resolution, that is permanent home, habitual abode and nationality, follows from the applicable double taxation treaty rather than from the Polish statute.
What you receive
The report states the status, the criterion on which it rests and the obligations that follow, together with the notifications and returns to be filed. Where the outcome depends on a treaty tie-breaker, we set out which rule decides and what evidence supports it. The fee covers the review; preparing the returns and representation in proceedings are priced separately.