When settling income earned in our southern neighbour, it is necessary to include it in your Polish tax return. If you are a Polish tax resident and worked in the Czech Republic, you should file a PIT-36 form together with the PIT/ZG attachment. This document allows you to properly report foreign income and apply the relevant regulations regarding the avoidance of double taxation.
In the case of income from the Czech Republic, the exemption with progression method applies. This means that although the income is not taxed in Poland, it affects the tax rate calculated for your domestic income. To avoid mistakes and uncertainties, it is worth using professional support. Our office provides assistance in preparing the PIT-36 ZG tax return from the Czech Republic, taking into account the taxpayer’s individual situation and current regulations. Contact us – we will ensure that your tax obligation is fulfilled reliably and on time.
Who must file PIT/ZG from the Czech Republic?
The PIT/ZG attachment to PIT-36 must be filed by all Polish tax residents who earned any income in the Czech Republic – regardless of whether they also received income in Poland. This obligation results from the international double taxation treaty and applies even to those who did not pay tax in Poland due to the exemption with progression method.
In the case of joint filing by spouses, each spouse must submit a separate PIT/ZG attachment if they earned income in the Czech Republic. It should also be remembered that this obligation applies only to individuals with Polish tax residency status – meaning those who stayed in Poland for more than 183 days in a year or have their centre of vital interests in Poland. Changing residency to Czech means no obligation to file PIT/ZG, but it requires a clear transfer of personal and economic interests to the Czech Republic.
How to complete PIT/ZG from the Czech Republic?
The PIT/ZG attachment consists of three pages and must be attached to the annual PIT-36 tax return. In section A, you provide the taxpayer’s identification details (PESEL, first name, surname, date of birth), while in section B you indicate the country where the income was earned – the Czech Republic. The most important element is reporting the correct income amount, converted into Polish zloty according to the National Bank of Poland exchange rate on the day the income was received. If income was earned in more than one country, a separate PIT/ZG attachment must be prepared for each.
When settling Czech income, the exemption with progression method is applied. This means the income is not taxed in Poland but affects the tax rate for domestic income. Therefore, correct currency conversion and inclusion in the tax calculation are essential.
Avoiding double taxation – procedure and key deadlines
The Polish-Czech double taxation treaty (in force since 2012) is based on the exemption with progression method. In practice, this means that income earned in the Czech Republic is exempt from taxation in Poland but affects the tax rate applied to domestic income. To settle correctly, you must submit the annual PIT-36/ZG return. Required documentation includes the Czech equivalent of PIT-11 – POTVRZENI, an EU/EEA certificate, a copy of your ID card, and bank account confirmation. In Poland, the deadline remains 30 April for the previous tax year.
Tax settlement from the Czech Republic may seem complicated – especially regarding currency conversion, completing the required attachments, and applying the exemption with progression method. Professional support helps avoid mistakes and ensures a fast and smooth tax refund. Borsuk Podatki specializes in international tax settlements – we will assist you in preparing complete documentation, verifying tax residency, and correctly filling out PIT-36 and PIT/ZG.
With expert support, you can be confident that all procedures will be carried out in accordance with current regulations, and your Czech tax settlement will be handled without issues. Whether you are filing for the first time or need corrections for previous years, experience and reliability matter. Contact our office and enjoy peace of mind when settling foreign income.
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