Advice

During a stay abroad, an employee may become ill and therefore receive a sick leave. Both sick pay and sickness benefit are payable for the period of sick leave taken abroad. In order to receive these benefits, it doesn’t matter whether the stay abroad was related to work or leisure.

The term ″Pole’s Card″ (″Karta Polaka″) appears very often in the publications regarding the rules of legalization of the stay of foreigners in Poland. Unfortunately, these publications rarely explain the status of the person holding document in question and the entitlements connected with it. Therefore, it’s worth learning what the Pole’s Card is.

When determining the tax base for the remuneration of an employee who has temporarily performed work abroad, the employer may reduce it by 30% of the value of the daily allowances. However, there are many conditions for benefitting of this exemption. It is worth knowing them in order not to expose oneself to inconveniences of the Tax Office.

Entrepreneurs in the construction industry who want to provide services in Germany should take into account the obligation to pay construction tax – the so-called Bauabzugsteuer. However, it is possible to be exempted from this obligation. For this purpose, it is necessary to obtain a special certificate – Freistellungsbescheinigung zum Steuerabzug bei Bauleistungen.

It may happen that it becomes necessary to derogate from the general rules for determining the applicable legislation in the field of social security. In such cases, insurance corporations of two or more Member States may conclude the exceptional agreement to modify the general rules.

The concept of „delegation” is very often confused with „secondment”. A mistake in distinguishing these two concepts can have very serious consequences. Therefore, we will try to explain what differs a delegation from a secondment.

Natural persons having their domicile in Poland are liable to taxation of all their income (revenue) regardless of the location of its sources. This rule also applies to income (revenue) earned abroad. In order to avoid its double taxation, the Personal Income Tax Act of 26 July 1991 (i.e. Official Journal of 2021, item 1128, as amended), hereinafter referred to as the Act, as well as double taxation conventions provide for two methods of avoiding double taxation: the proportional deduction method and the method of exemption with progression. Unfortunately, the method of proportional deduction is less favourable for the taxpayer. To reduce its negative effects, the legislator has introduced a special relief, called the abolition relief.

The regulations require employers to report the posting of workers to the appropriate register in the destination country. In France, such a register is SIPSI, in Belgium – Limosa, in Germany – ZOLL. In Denmark, however, the declaration must be made in RUT.

Persons who want to work in a country of the European Union other than Poland often ask the question posed in the title of this article. We will try to answer it. It’s extremely important to know what an A1 certificate is and the lack of knowledge in this field can result in serious consequences.

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.

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.

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.