Filing PIT/ZG for Germany is an obligation for anyone who earns income abroad while still being subject to tax liability in Poland. The PIT-36/ZG form makes it possible to correctly include foreign income in a Polish tax return, helping to avoid double taxation and allowing taxpayers to benefit from available deductions and reliefs.
Our office specializes in international tax settlements, including income earned in Germany. We assist with completing the documents correctly, explain the regulations, and ensure your return complies with the current legal requirements. Trust our experience and contact us — with our support, filing PIT/ZG Germany is smooth, efficient, and stress-free.
Who is required to submit PIT/ZG for Germany?
Every Polish tax resident who earned income in Germany during a given tax year must report it in their annual tax return in Poland. This is done using the PIT/ZG Germany attachment, which must be included with the PIT-36 or PIT-36L declaration. Properly reporting foreign income is not only a legal requirement but also a way to avoid unpleasant consequences from the tax office and protect yourself from double taxation.
This obligation applies to individuals who spent at least 183 days in Poland during the year or have their center of vital interests there — such as family, residence, professional activity, or assets. Tax residency is linked to unlimited tax liability, meaning all income must be reported, including income earned abroad, for example from work in Germany.
Reporting German income in PIT-36 – avoiding double taxation
Poland and Germany are connected by a double taxation treaty. In the case of German income, the exemption with progression method applies. This means that income earned in Germany is not taxed in Poland, but it affects the tax rate applied to other sources of income (e.g., income earned in Poland). To allow the tax office to calculate obligations correctly, these amounts must be accurately reported in the PIT/ZG Germany attachment.
German income in PIT-36 – deadlines, documents and formalities
The annual tax return, including PIT-36/ZG, must be submitted by April 30 of the following year. More and more taxpayers choose the convenient electronic form, which significantly speeds up the process. Required documents include those provided by the German employer (e.g., Lohnsteuerbescheinigung) as well as employment details — work period, gross/net salary, and tax advances.
PIT-36 Germany – when is professional support worth it?
Mistakes in reporting German income in Poland may result in corrections or a call from the tax office. That is why many taxpayers choose to file PIT-36 Germany with the support of experienced tax advisors.
If you earned income in Germany and are subject to tax obligations in Poland — act in advance. The experts at Borsuk Podatki will help you complete all formalities safely and effectively.
File your tax return with us.
