In general, employees of Polish resident companies pay taxes in Poland. However, international conventions binding Poland and France and Poland and Belgium provide for situations in which Polish worker, who is a Polish resident within the meaning of tax law, is required to pay taxes and to submit tax returns in another Country. This is the case when the person carries out his work in the territory of that country for a period exceeding 183 days during the following 12 months.

 

Sometimes the tax obligation arises in the country of the nonresidence already at the commencement of work abroad, irrespective of the time of its exercise. This occurs when at least one of the following criteria is met:

 

• the employee intends to work in a non-resident country for a period or periods exceeding 183 days in total
• remuneration is paid by the employer or on behalf of an employer who is resident or resident in a non-resident country
• remuneration is paid by the establishment or a fixed base which the employer has in a non-resident country

 

In the case of posting workers abroad, it is worth carefully reading the relevant agreements on avoiding double taxation and, if necessary, with the tax system of the receiving country.