If you earned income in Austria and are required to settle your taxes with the Polish tax office, you must attach the PIT/ZG appendix to your PIT-36 tax return. This document is used to declare foreign income and apply the appropriate method of avoiding double taxation – in the case of Austria, this is the exemption with progression method.
Correctly completing the PIT-36 ZG form for Austrian income is essential to avoid misunderstandings with the tax authorities and to legally benefit from available tax reliefs. Our office provides comprehensive support in preparing all required documents, including the PIT/ZG appendix, regardless of your form of employment abroad. If you are unsure how to report your income, contact us – we will ensure everything complies with regulations and deadlines.
Who is required to submit PIT/ZG for Austria?
Submitting PIT/ZG for Austria is mandatory for anyone who worked legally in Austria and at the same time holds Polish tax residency status. This applies to individuals whose centre of personal and economic interests remains in Poland. Importantly, the obligation covers all foreign income, regardless of its amount, and exceptions are currently very limited.
In addition, individuals who have been formally requested in writing by the Polish or Austrian tax office, as well as those who had more than one employer in a given year, are also required to file the declaration. Even if the income was fully taxed in Austria, it must still be declared in Poland – foreign tax paid can only be deducted proportionally. These rules result from the double taxation treaty between Poland and Austria, effective in its amended form since 2019.
Income from Austria in PIT/ZG – how to include it in your tax return?
Income earned from employment or other paid activities in Austria must be reported in the PIT-36 form and the ZG appendix. The return should include the exact gross income amount, the tax paid abroad, and the proportional deduction method.
It is also worth noting the possibility of using the so-called abolition relief, which for Austrian income is limited to PLN 1,360 per year.
PIT-36/ZG for Austria – deadlines and procedures
Tax settlement for Austrian income must be carried out separately with the Austrian tax office (Finanzamt) and in Poland. In Poland, the deadline for submitting PIT-36/ZG remains April 30 of the following year.
Correct filing requires specific documents, primarily the Lohnzettel (form L16), the annual tax card issued by every Austrian employer.
Settle your Austrian income correctly – get support from specialists
Settling income from Austria can be complicated. Formal errors or missed deadlines may lead to serious consequences. That is why it is worth considering assistance from an accounting office or tax advisor experienced in international tax settlements.
Professional support increases your chances of receiving the maximum refund and avoiding penalties.
Settle your taxes with us.
