Obtaining an EU/EC Income Certificate

The EU/EEA Income Certificate is one of those documents that many people only learn about when the Dutch tax authorities withhold a tax refund or request additional clarification. This document is crucial for international tax settlements and very often determines whether a tax refund in the Netherlands will be paid out at all.

What is the EU/EEA Income Certificate

The EU/EEA Income Certificate is an official document issued by the Polish tax office. It confirms what income was earned in Poland or that no such income was earned in a given tax year.

The Dutch tax authorities treat this document as a reliable source of information about income from outside the Netherlands.

When is this certificate needed

The EU/EEA Income Certificate is primarily essential for individuals who:

• were not registered in the Netherlands for the entire tax year
• moved to or from the Netherlands during the year
• worked in the Netherlands for only part of the year
• wish to obtain a tax refund in the Netherlands under more favorable conditions

In such situations, the Dutch authorities require confirmation of where other income originated from or that there was no other income.

The 90 percent income rule

The Dutch tax authorities very often check whether at least 90 percent of worldwide income came from one country. For individuals working in the Netherlands for part of the year, and previously or subsequently in Poland, official confirmation of these proportions is necessary.

Without the EU/EEA Income Certificate, the authorities will not recognize this condition, even if the majority of income actually came from one country.

Why is there no tax refund without this document

In practice, a tax return in the Netherlands may be filed correctly, but the refund is withheld until the income certificate from Poland is provided.

For many, this comes as a big surprise, as the document only appears at the stage of the tax decision.

PIT-36 with ZG appendix as a condition

A very important thing that few people know
to obtain the EU/EEA Income Certificate, Poland must first be settled

This means that it is necessary to submit PIT-36 with the ZG appendix. Only on the basis of such a settlement can the Polish tax office confirm income or its absence and issue the certificate.

Without a settled Polish tax return, the authorities will not issue the document, even if the income in Poland was zero.

How to obtain the certificate

The EU/EEA Income Certificate can be collected in person at the tax office. In many cases, this is the only option, which can be problematic for people living abroad.

Therefore, we can handle this on your behalf based on authorization. This means you do not have to come to Poland or contact the office yourself.

How we help with this

We are approached by individuals who need an income certificate for their tax settlement in the Netherlands. We check whether Poland needs to be settled, prepare PIT-36 with ZG, and then assist in obtaining the certificate itself, also based on a power of attorney.