Posts by: Julita Plucińska

IMPACT OF CHANGES ON DOCUMENTS LEGALISING THE WORK OF FOREIGNERS IN POLAND

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There may always be situations resulting in a change of employer, its structure or conditions of engagement. If these modifications concern contracts concluded with foreigners working on the basis of a registered declaration on entrusting work, a work permit, a single authorisation, the following question may arise: what impact does the change have on documents legalising work in Poland? We will try to answer it in this article.

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RETURN RELIEF

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The “return relief” constitutes one of the novelties introduced as part of the Polish Order. The aim of this institution is to encourage people living abroad to return to Poland. However, benefitting from the relief is subject to many conditions. Consequently, not every person who will want to become a tax resident in Poland will be able to take advantage of the exemption.

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REGISTRATION OF STAY IN DENMARK

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Citizens of EU Member States can come freely to Denmark and work there. In particular, they aren’t obliged to obtain a work permit. However, they should register their stay in Denmark. The obligation in question doesn’t stand in opposition to the free movement of people which constitutes one of the main pillars of the EU.

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FIDELITY STAMP SYSTEM IN BELGIUM

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In Belgium, there is a system of fidelity stamps in the construction industry. It consists in giving employees engaged on construction sites an additional annual benefit and in motivating them to work. Both national and foreign employers posting employees to work in Belgium are subject to this scheme.

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TAXATION OF REMOTE WORK PERFORMED FROM A COUNTRY OTHER THAN POLAND

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There’s no doubt that the COVID-19 pandemic has popularised remote work. However, it should be noted that even before the pandemic, this form of work was very popular in some industries, e.g. IT. Its unquestionable advantage constitutes the possibility for the employee to work at a place other than the employer’s head office or branch. The employee may also perform work from the territory of a country other than the State where the employer is established. Nevertheless, in this case, there are doubts that concern the taxation method applied to the remuneration of such a worker.

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OBTAINING A WORK PERMIT WITHOUT SPECIAL REQUIREMENTS

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The provisions of the Act of 20 April 2004 on employment promotion and labour market institutions (i.e. Official Journal of 2021.1100, as amended), hereinafter referred to as the Act, detail the conditions for issuing work permits. Without their fulfilment, an authorisation to work won’t be granted. However, the legislator has provided for cases where this document will be granted regardless of the conditions for issuing work permits for foreigners, determined in the Act.

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ESTONIAN CIT

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The Estonian CIT was introduced into the Polish legal order on 1 January 2021. Contrary to expectations, this institution caused little interest. Therefore, the legislator decided to impose changes aimed at making it more attractive. They were introduced by the Act of 29 October 2021 amending the Personal Income Tax Act, the Corporate Income Tax Act and certain other acts (Official Journal of 2021, item 2105), hereinafter referred to as the amending Act. Thus, the changes to the Estonian CIT occurred as part of the Polish Order and took effect from 1 January 2022.

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SETTLEMENT OF TAX ON CONTRACTS OF MANDATE CONCLUDED WITH FOREIGNERS

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When concluding a contract of mandate with a foreigner, it should be remembered that the general principles laid down in the provisions of Polish law don’t always apply to it. Some cases require the use of the appropriate lump sum and others will be taxed in the foreigner’s country of origin. Below we will try to present you the rules of taxation of mandate contracts concluded with foreign nationals.

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WORK PERMIT

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The document that legalises the employment of a foreign national from outside the EU, EEA and Switzerland on the territory of the Republic of Poland is a work permit. Obtaining an authorisation requires the fulfillment of a number of formalities. We will try to briefly present you the issue of obtaining work permits.

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COLLECTIVE AGREEMENTS IN FRANCE

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Collective agreements are very widespread in France. They modify the rules of general labour legislation. For this reason, a Polish employer who wants to post workers to France should determine whether such an agreement applies in a given case and what its content is.

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