Change of Tax Residence

Tax residency in the country of residence means that a person has unlimited tax liability. However, what if you need to change your residence during the tax year? At our firm, we can help you with this type of issue. We will take care of all the formalities and relieve you in the course of the residency change procedure.

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    Change of tax residence vs. change of domicile

    Tax residence is not something that is obtained once in a lifetime. When a taxpayer changes residence due to a move to another country, he or she ceases to be subject to unlimited tax liability in the country of previous residence. However, it is not a matter of changing residence for a few years. This is because the condition is the transfer of all major life matters such as housing, work, family, etc. Your life centre must move to the new location. Each case of this kind is treated individually, so it is worth having the support of a professional law firm. With our help, you will avoid problems related to the formalities of transferring your tax residence.

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    How do I change my tax residence?

    As we have already mentioned, a change in an individual’s tax residence results in the loss of personal and economic interests, which in practice is equivalent to the severance of ties with the country in question. You will therefore have to prove to the officials that indeed your centre of life has moved. When changing your residence, the most relevant factors are:

    • travelling with your spouse and children to another country,
    • renting or buying a house/apartment in another country,
    • liquidation or suspension of business activities in the country.

    As far as the reduction of ties with the state is concerned, this is most often the case:

    • deregistration from social, cultural and political organisations,
    • check out,
    • lack of access to the property (renting),
    • deregistration from the health service,
    • restrictions on holding Polish bank accounts,
    • use of a foreign address in official matters,
    • lack of assets,
    • restrictions on investment in Poland,
    • deregistration of the car.

    Importantly, you do not have to meet all of the conditions listed above. It is only necessary that some of them are the same as your situation. Remember that changing your country of tax residence is always a matter that is examined individually. The idea is to convince officials that you no longer have any significant connection with your country of residence (home country).

    Change of tax residence – a print out from the tax office?

    The relevant Tax Residency Certificate – a certificate issued by the tax authority of the country concerned – can be helpful in confirming our tax residence. If the designated authority issues such a certificate, we will have proof that we are treated as a taxpayer in that country. Such a document thus serves to convince the Polish tax authorities that this is where our centre of economic interests is located, but it is not necessary.

    We still have to prove that we have nothing to do with Poland, and that we do not have a centre of personal or economic interest here. In some cases, a taxpayer may obtain tax residency status outside Poland, and yet still be considered a Polish tax resident. In such situations, we speak of double tax residency.

    Although it is not conclusive, it is worth getting a certificate of change of tax residence and our tax office can do this for you!

    Change of tax residence during the year

    According to the recommendation of the Ministry of Finance, a change of tax residence during the tax year, should be reported to the tax office. You can do this by email or telephone. If necessary, provide a certificate of residence from the other country, tax returns, registration documents and update notifications of residence in the new country.

    How to report a change of tax residence?

    We should report a change of tax residence during the tax year to the tax office by telephone or e-mail. In order to do so, it may be necessary to provide documents proving residence in the territory of another country and obligations with the tax office there. This can be:

    • a tax residence certificate from the country concerned,
    • tax returns and PITs from the state in which we settle,
    • forms confirming our registration/residence in the country of residence,

    Change of tax residence Netherlands, Germany, Austria – use the services of

    Transferring your tax residence is the best way to avoid double taxation and be able to settle unlimited in your new country of residence and receive a high tax refund from abroad. If your centre of personal interests is now in the Netherlands, Germany or Austria and you are planning your future there, it is best to take this step as soon as possible. Apply to our tax office and we will help you with all the formalities involved in changing your tax residence.

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