Publication date: 02.02.2026
Tax residency in Poland is a key concept that determines in which state an individual is obliged to declare income and pay taxes. For many Ukrainians who have moved or have been staying in Poland for a long time, an incorrect determination of tax status becomes the main reason for serious financial and legal problems.
A common mistake is the belief that tax obligations automatically arise only at the place of actual residence or upon obtaining a residence card.
In practice, the decisive criterion is the center of vital interests, as well as the totality of personal, professional, and economic ties with a particular country.
Taxes Ukraine Poland: where the conflict arises?
The greatest difficulties arise in situations where a person’s tax relations are divided between two states. In such cases, there is a real risk that taxes in Ukraine and Poland will be assessed in parallel. Typical conflict situations include:
- a person works or runs a business in Poland, while the family and main residence remain in Ukraine,
- income is received simultaneously from Ukrainian and Polish sources,
- no application or certificate of tax residency has been submitted,
- no analysis of the international tax treaty has been conducted.
In these circumstances, the tax authorities of both countries may recognize the same person as their tax resident and require tax payment on the same income.
Double taxation: real risks
Double taxation is not a theoretical concept. It is a very real threat faced by foreigners in Poland. The risk increases significantly if the following conditions are met:
- staying in Poland for more than 183 days during the tax year,
- receiving regular or main income in Poland,
- actual transfer of the center of vital interests to Poland,
- lack of a clear tax position and supporting documentation.
Without proper regulation of tax residency, this may result in additional tax assessments, fines, audits, and complex disputes with fiscal authorities.
Center of vital interests as a key criterion
The center of vital interests is the decisive element when determining tax residency. Tax authorities assess not a single factor, but their combination, including:
- place of family residence,
- availability of permanent housing,
- location of main employment or business activity,
- financial and social ties,
- participation in public and economic life.
Even if a person formally resides in one country, their center of vital interests may be recognized in another, which directly affects tax obligations.
How a tax lawyer helps to avoid problems?
Independent determination of tax residency often leads to mistakes. A tax lawyer provides a comprehensive approach, taking into account both national legislation and international tax rules. Legal assistance includes:
- analysis of personal, family, and financial ties,
- application of the Double Taxation Convention,
- determination of an optimal and safe taxation model,
- preparation of tax residency certificates,
- support in communication with tax authorities.
This approach makes it possible to legally avoid double taxation and minimize financial risks.
If you are unsure in which country you should pay taxes, it is important not to act intuitively. Errors in tax matters often have long-term consequences. Specialists at Consultant Legal Marketplace provide professional legal assistance in matters related to tax residency in Poland, analyze situations in accordance with Ukrainian and Polish law, prepare the necessary documents, and help protect clients from financial and legal risks. Contact us, fill out the form, or leave a request to receive a safe and lawful solution tailored to your situation.
FAQ
Question
What is tax residency in Poland?
Answer
It is a status that determines whether a person is obliged to pay taxes in Poland on all of their income.
Question
Does staying in Poland for more than 183 days mean automatic residency?
Answer
No, this criterion is important, but the decisive factor is the center of vital interests.
Question
Why does double taxation occur?
Answer
Because a person may be simultaneously recognized as a tax resident of Ukraine and Poland.
Question
Is there an agreement between Ukraine and Poland?
Answer
Yes, an international agreement exists, but it must be applied correctly.
Question
Is it necessary to contact a tax lawyer?
Answer
Formally no, but a tax lawyer significantly reduces the risk of mistakes and financial sanctions.
