November 2023

Positive Tax News for Foreigners in Poland

On 25 September 2023, the National Revenue Information Service issued an advance tax ruling stating that a Belarussian taxpayer whose Pole’s Card (Karta Polaka) expired by operation of law when he obtained a permanent residence permit may still benefit from so-called return relief.

The relief applies to an annual income of up to PLN 85,528 (approx. EUR 19,225) earned in four consecutive tax years, counting from the beginning of the year when the taxpayer moved to Poland or the beginning of the following year.

However, several conditions must be met to benefit from such a relief. One is that the taxpayer must have a Pole’s Card or be a citizen of Poland, another EU or EEA member state, or Switzerland.

Penteris Head of Tax Piotr Prokocki praises the recent tax ruling, noting that the “interpretation applied by the National Revenue Information Service eliminates the negative consequences of the lack of consistency between the provisions of the PIT Act regulating the tax relief and the Pole’s Card Act.”

by Piotr Prokocki, Head of Tax, Penteris

Published originally 31.10.2023 in prawo.pl