Analysis regarding tax residency
Considering certain globalisation processes – the simplicity of travel, the possibility to work remotely from any location in the world, national employment markets open to foreigners, the availability of platforms with financial instruments from different countries – it can become increasingly problematic to determine the scope of taxation of individuals. This is influenced by the fact that any income tax obligations arise primarily from establishing the correct tax residency of the particular individual.
Tax residency is the legal determination of what country constitutes the domicile of an entity or the residence of an individual for tax purposes. In the case of companies, this determination depends primarily on where the entity is domiciled or where its management is based. In the case of individuals, once the ease with which people can change their domicile these days is considered, this can create certain complications. In particular, the fact of permanent residence in a certain place is not always equivalent to the assignment of tax residence. Therefore, only the correct determination of tax residence through the prism of Polish and international law allows for the fulfilment of all the necessary obligations of the taxpayer.
For whom?
- Do you generate income from various countries including Poland?
- Are you planning to move your business to Poland?
- Do you frequently change your place of residence?
- Do you need to obtain a Polish Certificate of Tax Residence (CFR)?
- Are you moving out of Poland and not sure if you will be charged Exit Tax?
Our suport scope:
- Comprehensive factual and legal analysis to determine tax residency.
- Determination of tax obligations resulting from obtaining Polish tax residency.
- Assistance in obtaining a Polish Certificate of Tax Residence (CFR) and conducting proceedings with tax authorities and administrative courts in this regard.
- Determine the obligations, scope and amount of potential exit tax in the event of a change in tax residence.
Winning the case before the Supreme Administrative Court
on tax control for 2013 and determination of tax liability. Ref. act II FSK 585/20
Winning the case before the Supreme Administrative Court
regarding the Company's CIT exemption. Ref. act II FSK 1250/22
Winning case before the Voivodeship Administrative Court
on alleged abuse of VAT law. Ref. no. III Sa/Wa 203/22
Judgment of the Supreme Administrative Court, ref. no. I FSK 1816/20
The court objected to the very common approach among the tax authorities, but also often among the courts, of attributing an implicit awareness of participation in a fraud by pointing out that the evidence on the record did not show that such awareness existed. The court ordered that very precise criteria be taken into account that would make such awareness of fraud plausible.
Judgment of the Voivodeship Administrative Court in Warsaw (III SA/Wa 2555/20)
Judgment on abuse of rights. The court questioned the authorities' instrumental attempts to apply the concept of abuse of rights, pointing out that the conditions for abuse were not met in the evidence on the record.
Winning case before the CJEU. C-395/09
The right to deduct input tax when purchasing services from countries considered to be tax havens, Oasis East Ltd.
Winning case before the CJEU. C-395/09
The incompatibility with Community law of Polish provisions concerning the restriction of the right of entrepreneurs to deduct VAT on the purchase of passenger cars and fuel for them, Magoora Sp. z o.o.
Winning case before the CJEU. C-313/05
Excise duty levied on imported second-hand cars in connection with their first registration in Poland, Maciej Brzezinski
Most conducted and won cases when representing taxpayers before the CJEU among all Polish attorneys.
Jerzy Martini - author and co-author of Commentary on the VAT Directive (Unimex ed.)
Jerzy Martini - author, co-author and editor of Commentary to the VAT Act (publ. C.H.Beck)
Jerzy Martini - author and co-author of "VAT in the jurisprudence of the European Court of Justice" (publ. C.H.Beck)
Marek Wojda - co-author of Commentary on the VAT Directive (Unimex ed.) and the VAT Act (C.H.Beck ed.)
Featured in the 'Law firm on Linkedin - a practical guide' by legal marketing agency Tomczak Stanisławski.
Repeatedly recognised in the rankings of Rzeczpospolita and Dziennik Gazeta Prawna.
We teach at universities, including the School of Economics
Jerzy Martini honoured annually in the prestigious Chambers & Partners ranking, indicated as Band I (highest possible level) in the individual ranking of tax advisers in the Tax Consultants category.