2022
October
SETTLEMENT OF TAX ON INCOME RECEIVED
BY FOREIGNERS IN POLAND
The method of accounting for tax on income received by foreigners in Poland depends on whether the person concerned has the status of the Polish tax resident. Foreigners with this status calculate such a tax in Poland under slightly different rules than non-residents.
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2022
October
REGISTRATION OF POLISH TEMPORARY-WORK AGENCY IN GERMANY
The German labour market is very popular among temporary workers. Therefore, many temp agencies from Poland decide to begin cooperation with user employers from the Federal Republic of Germany. However, before they start sending employees to work on the western side of Oder, they should complete numerous formalities. One of these is to obtain the authorization to lend workers in Germany.
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2022
September
SICK LEAVE ABROAD AND ENTITLEMENT TO SICKNESS BENEFIT IN POLAND
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.
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2022
September
WHAT IS THE POLE’S CARD?
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.
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2022
September
TAX EXEMPTION FOR PART OF THE REVENUE OF PERSONS TEMPORARILY STAYING ABROAD
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.
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2022
August
FREISTELLUNG, OR CONSTRUCTION TAX EXEMPTION IN GERMANY
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.
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2022
August
EXCEPTIONAL AGREEMENT
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.
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2022
July
WHAT’S THE DIFFERENCE BETWEEN DELEGATION AND SECONDMENT?
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.
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2022
July
ABOLITION RELIEF
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.
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2022
June
RUT, i.e. the Register of Foreign Service Providers
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.
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2022
June
WHAT IS THE A1 CERTIFICATE?
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.
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2022
May
IMPACT OF CHANGES ON DOCUMENTS LEGALISING THE WORK OF FOREIGNERS IN POLAND
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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