Category: PIT

The so-called return relief, introduced as part of the Polish Deal, provides a PIT exemption for individuals who have lived and worked abroad and decided to return to Poland. The exemption is available only if certain conditions are met and applies up to PLN 85,528. To benefit from the relief, taxpayers need to properly assess […]

Since 2022, regulations have been in force in Poland providing for very preferential rules for taxing foreign income for people who transfer their tax residence to Poland – the so-called lump sum on foreign income. This is a tax incentive for wealthy non-residents obtaining Polish tax residency.   Who can benefit? The lump sum taxation […]