Tax Residence Certificates in Poland – What Expats and Businesses Need to Know
If you earn income in Poland or receive payments from a Polish company, one document is crucial
to avoid double taxation and ensure the correct application of tax treaties – the tax residence
certificate.
For foreign individuals and companies, this certificate proves where you are a tax resident and
determines which country has the right to tax your income. Without it, Polish payers are often
required to withhold tax at standard rates (19% or 20%), even if a tax treaty provides a lower rate
or exemption.
What Is a Tax Residence Certificate?
A tax residence certificate is an official document issued by the tax authority of your home
country confirming that you are considered a tax resident there.
It typically includes:
• Your name or company name,
• Your tax identification number,
• A statement confirming that you are a tax resident of that country under its domestic law,
•The date of issue and sometimes the period of validity.
Why It Matters in Poland?
Polish law requires this certificate in many cross-border situations, for example:
• When a Polish company pays dividends, interest, or royalties to a foreign shareholder
or investor.
• When an expat works in Poland but remains a resident of another country.
• When double taxation treaties (DTTs) are applied to reduce or eliminate Polish
withholding tax.
Without the certificate, the Polish payer must apply the standard Polish tax rate, regardless of
treaty benefits.
Form and Validity
Polish tax law accepts both:
• Original/Copy paper certificates, and
• Electronic certificates (PDF or scan), provided they are issued officially by the foreign tax
authority.
There is no universal validity period, but Polish practice follows these general principles:
• A certificate is valid for 12 months from the date of issue, unless it explicitly covers a
shorter or longer period.
• If the situation changes (e.g. you move to another country), a new certificate is required
immediately.
If the certificate does not specify a period, it is treated as valid for 12 months from its issuance
date.
Where to Obtain It?
The certificate must always be issued by the competent tax authority in your country of
residence.
If you are an expat living in Poland, but still a tax resident abroad, you should apply for the
certificate in your home country before or shortly after any payments are made to you from
Poland.
Common Mistakes
• Submitting an outdated certificate (issued more than 12 months ago).
• Using non-official translations or uncertified copies.
• Failing to provide a certificate before payment, leading to unnecessary withholding.
• Assuming that dual residency automatically gives treaty benefits. – it doesn’t, proper proof
is required.
For Expats and Foreign Investors
Expats and foreign shareholders often face uncertainty over where they are tax resident. Having a
valid certificate simplifies everything:
• It prevents double taxation.
• It allows application of preferential WHT rates under treaties.
• It protects both the taxpayer and the Polish company from tax disputes.
Our firm assists clients with:
• Determining tax residency status under Polish and treaty rules.
• Obtaining and verifying residence certificates from foreign authorities.
• Ensuring that all documents meet the Polish tax administration requirements.
Take the Next Step
If you receive income from Poland or plan to move here, a valid tax residence certificate is
essential to ensure correct taxation and avoid overpayment.
Contact our firm today to review your tax residency position and confirm whether your
certificate meets Polish standards.