If you earned income in Denmark and are also subject to tax obligations in Poland, you must include it in your Polish tax return by submitting the PIT-36 form together with the PIT/ZG attachment. This document allows you to report foreign income and apply the appropriate double taxation avoidance method – in the case of Denmark, the exemption with progression method is used.
Correctly filing PIT-36 ZG for income from Denmark is very important, especially if you want to avoid formal errors, additional tax payments, or problems with the tax authorities. Our office provides comprehensive support in settling foreign income, including earnings from work performed in Denmark. We will help you report your income properly, ensure compliance with regulations and deadlines, and guide you through the entire process step by step. Contact us and we will assist you from start to finish.
Who must file PIT/ZG for Denmark?
The obligation to submit PIT/ZG for income from Denmark applies to all individuals who worked legally in Denmark and remain Polish tax residents. This means that even if you earned income in Denmark, but your centre of vital and economic interests is still located in Poland (family, home, mortgage, residence for most of the year), you must report your foreign earnings to the Polish tax office.
Reporting is also required if the Polish or Danish tax authority requests your settlement, as well as in situations where you had more than one employer in Denmark during the year. Importantly, income must be declared regardless of its amount, and tax paid in Denmark may be deducted proportionally in Poland. This obligation results from the Polish-Danish double taxation treaty, under which the proportional deduction method applies.
How to correctly report income from Denmark in PIT/ZG?
All income earned from work in Denmark must be declared in the PIT-36 form with the ZG attachment. The return must include the gross salary amount, the tax withheld in Denmark, and social security contributions. The proportional deduction method means that tax paid in Denmark can be deducted from the tax due in Poland, but only in the proportion corresponding to foreign income.
Additionally, taxpayers settling PIT/ZG from Denmark may benefit from the abolition relief – its annual limit is PLN 1,360. This allows partial compensation for the difference resulting from the less favourable proportional deduction method.
The settlement of Danish income takes place in two stages: first with the Danish tax office (via SKAT login), and then in Poland. In Poland, the deadline for submitting PIT-36/ZG is April 30 of the following year. Proper filing requires documents from the Danish employer, especially the årsopgørelse (annual tax statement), which includes income, advances, and contributions.
Stress-free Danish tax settlement with professional support
Filing taxes from Denmark on your own can be challenging, especially when you need to consider regulations in both countries, differences in tax systems, and reliefs available in Poland. Formal mistakes, late submission, or incomplete data may lead to serious consequences – from interest charges to fiscal penalties.
That is why it is worth using the support of an experienced accounting office specializing in international tax settlements. Our advisors will not only prepare your PIT-36/ZG from Denmark but also assist with appeals and explanations before the authorities. This gives you confidence that all reliefs will be applied correctly, your return will comply with the law, and you will receive the maximum possible tax refund.
Settle your taxes with us.
