The PIT/ZG Netherlands tax settlement applies to individuals who worked in the Netherlands and earned income there, while also being required to report their earnings to the Polish tax office. In such cases, it is necessary to complete the PIT-36 form along with the ZG attachment, which is used to declare foreign income and avoid double taxation.
As an office specializing in foreign income tax settlements, we provide comprehensive support in preparing the required documents, analyzing your tax situation, and correctly applying international tax regulations. Thanks to our knowledge and experience, the entire process becomes easier, faster, and fully secure. Contact us – we will gladly help you obtain any possible tax refund and complete all PIT-36/ZG formalities related to working in the Netherlands in accordance with the law.
Who must file PIT/ZG for income from the Netherlands?
Individuals who worked legally in the Netherlands and have the status of a Polish tax resident are required to declare their foreign income to the Polish tax authorities. This is done using the PIT/ZG Netherlands form, which is an attachment to the annual PIT-36 return. This settlement is important not only for legal compliance but also to avoid penalties or double taxation.
Income from the Netherlands must be declared by those who meet the criteria of Polish tax residency – meaning they stayed in Poland for more than 183 days in a year or have their center of vital interests in Poland (family, property, professional activity). As a resident, you must report all income in Poland – both domestic and foreign – including earnings from work in the Netherlands.
Declaring Dutch income in PIT-36 – double taxation treaty
A double taxation avoidance treaty is in force between Poland and the Netherlands. In the case of Dutch income, the proportional deduction method applies, meaning that the tax paid abroad can be deducted from the tax due in Poland. Correctly including this amount in the PIT/ZG attachment is essential to avoid issues with the tax office.
In practice, settling income from the Netherlands involves attaching PIT/ZG to the PIT-36 or PIT-36L return (in the case of business activity). The process requires converting income and tax amounts from euros into Polish zloty using the average NBP exchange rate from the day preceding payment. Exact amounts earned and tax paid in the Netherlands must be reported so that the tax office can apply the relief.
Dutch income in PIT-36 – deadlines and formalities
The PIT-36 return including Dutch income must be filed by April 30 of the year following the tax year. This can be done electronically, which significantly speeds up the process. Required documents include the employer’s annual statement (jaaropgave) and possible confirmations of tax payments in the Netherlands.
The PIT-36/ZG settlement may differ for individuals under 26 years of age if they benefit from the youth tax relief. Joint filing with a spouse may also be possible under certain conditions. It is worth monitoring changes in regulations, as recent years have brought modifications in reporting foreign income.
PIT-36 from the Netherlands – get support from Borsuk Podatki!
Common mistakes include failing to convert currency, omitting the PIT/ZG attachment, or indicating the wrong country of income. Such errors may result in tax office requests or additional fees. Therefore, if you have any doubts, it is best to entrust your Dutch income settlement to specialists who ensure your documents are completed correctly.
If you earned income abroad and meet residency conditions, you cannot avoid your Polish tax obligation. Filing PIT-36 with PIT/ZG Netherlands is the key to peace of mind and avoiding issues with the tax authorities. Need help? Contact the experts at Borsuk Podatki – we settle Dutch income efficiently and safely.
Settle your taxes with us.
