As a result of the Russian invasion, Ukrainian citizens have been forced to leave their country. Millions of people have found a new home and job in Poland and other European countries. Many organisations and individuals are making unremitting efforts to help them find their way and then move smoothly in the changed reality.

One such initiative is a free guide to the Polish tax system for individuals. This is the first stage of a project coordinated by the Ukrainian law firm Integrites. The section on Poland was drawn up by experts from DZP. Subsequent chapters will be devoted to the jurisdictions of the other countries to which most Ukrainian refugees have relocated.

Thanks to its clear structure and accessible language, the guide is of a practical nature and will also be useful to those without specialist knowledge in this area. DZP has prepared input on Polish tax regulations and requirements concerning, inter alia:

  • tax residency and the tax obligations,
  • taxation of remuneration,
  • tax returns,
  • the consequences of failing to pay or late payment of tax due.

DZP lawyers Joanna Wierzejska, Partner and Co-Head of the Tax Practice, and Tomasz Darowski, Partner in the Infrastructure & Energy Practice, were involved in the project.

The guide to the Polish tax system can be found on the Integrites' website.