Conditions of Residence in Poland
The foreigner can stay in the territory of the Republic of Poland if he has:
1) a valid travel document;
2) a valid visa or a valid document giving the right to enter and stay in this territory if necessary;
3) entry permit to another country or residence permit in another state, if these permits are required for transit.
The foreigner can travel and stay in the territory of the Schengen area (also in the territory of the Republic of Poland) without a visa or residence card in Poland for a period not exceeding three months during the six-month visa on the basis of a national visa or a permit issued by one of the countries of the Schengen area, in the case of Poland - a residence card in Poland, provided that it meets the general conditions of entry and stay in the territory of the Schengen area, that is to say:
- he holds a valid travel document;
- he is able to justify the purpose and conditions of the intended residence in Poland and
- he has sufficient financial means or the capacity to obtain them legally and
- he is not considered a threat to public order, internal security, public health or international relations of any of the Member States and in particular nothing has been filed against him on this basis for the refusal to 'admission to the national databases of the Member States.
The countries of the Schengen area are: Austria, Belgium, Denmark, Finland, France, Greece, Spain, Luxembourg, the Netherlands, Germany, Portugal, Sweden, Italy, Estonia, Lithuania, Latvia, Malta, Poland, Czech Republic, Slovakia, Slovenia, Hungary, as well as Switzerland, Norway and Iceland (the last 3 states of the Schengen area do not belong to the European Union).
It should be noted that: Ireland, Cyprus, Bulgaria and Romania are EU Member States which do not belong to the Schengen area.
If you are french citizen, you do not need a visa or residence in Poland for a tourist or business stay of less than three months. You just need to be in possession of an identity document valid for at least three months after the end of your planned stay.
- Identity documents: Passport or Identity Card valid for 3 months
- Visa for a tourist stay: No
- Visa for a business stay: No
- Other Documents: None
If you are a citizen of another member state of the European Union (EU) or of the European Economic Area, you have the right to stay in all member countries of these areas without a residence permit and to work there if the duration of the employment is three months maximum. You just need to be in possession of a valid identity document. If you are staying for more than six months or working for more than three months, you will need to register your residence in Poland with the Polish authorities.
If you are a foreign national (outside the EU and EEA) and live in one of the signatory countries of the Schengen agreements which entered into force on March 26, 1995, you can move freely in the Schengen area for a maximum period of three months, for business or tourist trips and transit under cover of a passport and a valid residence card or resident card as well as the prefectural return visa if necessary. This also concerns holders of the temporary residence card (also in the form of a sticker in the passport) as well as Diplomatic and Service passports accompanied by the Diplomatic card or Special card, issued by the Ministry of Foreign Affairs.
For foreigners residing in France with a Schengen visa requirement, any minor traveling with their family, with a personal passport or registered in a parent's passport, must be in possession of a movement document for minor foreigners issued by the Prefectures . In the absence of these documents, when returning to France, the minor and his family would find themselves stranded at the airport or at other points of entry into France.
Tax residency - the most important information
The place where the taxpayer undertakes to fulfill the tax obligation is the tax residence. A tax resident (person who undertakes) can be, for example, an Italian, Spanish or German citizen. Tax resident in Poland, in accordance with art. 5a.21. of the Personal Income Tax Act, should have a tax certificate. This document is defined as: "a certificate of the taxpayer's place of tax residence, issued by the competent tax administration of the taxpayer's state of residence".
What else do you need to know to become a tax resident in Poland?
Who else can become a Polish tax resident? As the Polish government states on its website:
'A person residing in Poland is a natural person who:
1.has a center of personal or economic interests in Poland (center of vital interests) or,
2. stays in Poland for more than 183 days in a fiscal year ”. (source: http://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU20000140176/U/D20000176Lj.pdf ).
Once one of these conditions is met, the taxpayer is deemed to be a Polish tax resident.
The center of personal interests is considered to be, inter alia, having a family in Poland, activities related to social, civic, cultural and political activity, for example membership of an organization. On the other hand, economic interests include commerce, place of work, credit and property, possession of investments. Each country regulates the rules of tax residence according to its own legislation. According to the aforementioned law, a Polish tax resident can be, for example, a German citizen who has transferred his business to Poland or opened a registered office in the Republic of Poland.
As we read further in the Personal Income Tax Law, income (income) obtained in the territory of the Republic of Poland is considered as income from:
<< Work carried out in the territory of the Republic of Poland on the basis of a service relationship, an employment relationship, home work and a cooperative employment relationship, regardless of the place of payment of compensation,
activities carried out in person in the territory of the Republic of Poland, regardless of the place of payment of the remuneration,
commercial activity carried out in the territory of the Republic of Poland,
real estate located in the territory of the Republic of Poland, including the sale of such real estate ”.
Limited and unlimited tax liability - what is it?
A person who does not reside in the territory of the Republic of Poland is subject to the obligation to pay the income tax mentioned above. This is called limited tax liability and the person is a "non-resident".
In accordance with article 3. point 1 of the law on personal income tax: “Natural persons, if they reside in the territory of the Republic of Poland, are subject to tax on all their income (income) regardless of the location of the sources of income (unlimited tax liability) ”.
According to Polish tax law, the obligation to settle income in Poland applies to all persons who have their tax residence in Poland. The legal basis for tax residency is the law of July 26, 1991 relating to personal income tax. In the case of tax residency, we speak of an unlimited tax liability, as the resident must account for all his income in the country of tax residence, regardless of the country in which it was obtained - in accordance with the art. 3 point 2a of the Personal Income Tax Act:
"Natural persons, if they do not have a domicile in the territory of the Republic of Poland, are only subject to tax on income (income) realized in the territory of the Republic of Poland (limited tax obligation) ".
If the taxpayer has a permanent residence in two countries, the place of tax settlement of the resident is determined by closer personal and economic ties (where he has a family, a business). When it is not possible to clearly determine a citizen's affiliation with a tax residence, the taxpayer's current place of residence and nationality are taken into account.
What is a double taxation agreement?
An agreement to avoid double taxation is an agreement made between different countries. This arrangement is designed to avoid double taxation claims on the same income. Two methods to avoid double taxation are used in Poland:
the progressive exemption method (tax exemption) - the State which exempts a given income from tax takes it into account when determining the tax thresholds for other income.
proportional credit method (tax credit). It is a tax on the total amount of income earned in Poland and abroad and the tax paid in another country is subtracted from the tax thus calculated.
On the website: https://www.podatki.gov.pl/podatkowa-wspolpraca-miedzynarodowa/wykaz-umow-o-unikaniu-podwojnego-opodatowania/ is a list of double taxation avoidance agreements concluded by Poland.
What we offer:
○ Resident Card in Poland
○ Tax Residence if you wish
○ PESEL **
○ A rental contract for an apartment
○ A real apartment where you can live (3 rooms)
** The Pesel
The PESEL (Universal Electronic Population Register System), established by the Law of April 10, 1974, is a register of the entire Polish population.
Is registered in the PESEL:
- any Polish citizen, whether born on Polish territory or abroad to Polish parents (blood law applies in Poland).
- any foreigner registered as a permanent resident or staying in Poland for a period exceeding two months.
The register is kept at two administrative levels: at the local level by the voivode (the equivalent of our prefect), appointed by the Minister of the Interior; at the central level, at the Ministry of the Interior, by the Directorate of National Registers which is placed under the authority of the Under-Secretary of State for the Interior.
The PESEL number is a “universal” number appearing on passports, identity cards, driving licenses and serving as an identifier for all administrations. Both social rights and civic rights are associated with the PESEL of each individual.
The PESEL is an 11-digit number that uniquely identifies a natural person. The first 6 digits are always made up of the year, month and day of birth of the holder. For example, if you were born on January 23, 1991, your PESEL will automatically start with 910123, completed by 5 other numbers. The number then registers the person in an electronic database from municipal registers.
Residence card: 1.500 €
Residence card with tax residence: 1.750 €
Residence card + Work permit: € 2,500
Leave your details - we will call you back