Tax settlement in Poland

For many people working in the Netherlands, the topic of taxes in Poland resurfaces at an unexpected moment. Not because Polish income has appeared, but because the Dutch tax office starts requiring documents from Poland. And then it turns out that without a Polish tax settlement, the matter in the Netherlands simply cannot proceed.

Most often, it concerns PIT-36 with Appendix ZG.

Why is Poland settled at all?

In practice, PIT-36 with ZG is very often filed not at the initiative of the Polish tax office, but because it is needed for tax matters in the Netherlands.

The Dutch tax office may require:

• confirmation of income from Poland
• confirmation that there was no income in Poland
• disclosure of worldwide income

Without a Polish tax settlement, it is impossible to obtain an income certificate, and without such a certificate, many matters in the Netherlands are put on hold.

The 90 percent income rule

The Dutch tax system often includes a rule stating that at least 90 percent of worldwide income must originate from the Netherlands. To prove this, official confirmation from Poland is required.

And here is the crucial point:
the Polish tax office will issue a certificate only if Poland has been settled

It does not matter whether there was income in Poland or not. Without a submitted PIT, the office will not confirm your situation.

Why PIT-36 and ZG?

PIT-36 is a form used when the tax situation is not “standard.” Appendix ZG is used to declare foreign income, for example, from the Netherlands.

Only such a settlement allows the Polish tax office to:

• confirm the amount of income
• confirm the absence of income in Poland
• issue the document required by the Dutch tax office

Without this, the topic of taxes between Poland and the Netherlands remains open.

The most common mistake

Many people assume that since they work and pay taxes in the Netherlands, Poland does not concern them. The problem only arises when the Dutch tax office requests documents from Poland, and no settlement has ever been made.

Then, one has to revisit the issue later, often under time pressure and with unnecessary stress.

What does a correct settlement in Poland provide?

A properly filed PIT-36 with ZG:

• enables obtaining an income certificate
• allows meeting the requirements of the Dutch tax office
• formally closes the topic of taxes in Poland
• facilitates further settlements in the Netherlands

This is not just “paper for paper’s sake,” but an essential element without which the other side of the system does not function.

How we approach this

We assist individuals working in the Netherlands who need to organize their Polish tax matters according to specific foreign requirements. We check whether a settlement in Poland is actually necessary, prepare the appropriate PIT-36 with ZG, and ensure that documents from Poland are acceptable in the Netherlands.