Settling foreign income in Poland requires attaching the appropriate documents – if you worked in Sweden, you must file a PIT-36 tax return together with the PIT/ZG appendix. This form is used to report income earned abroad and to apply the correct method of avoiding double taxation. In the case of Sweden, the exemption with progression method applies, which affects how tax is calculated in Poland.
Proper preparation of PIT-36 ZG for income from Sweden helps you avoid issues with the tax office, benefit from available allowances, and remain fully compliant with regulations. Our office has been supporting individuals working abroad for years in correctly settling Swedish income. If you are unsure how to include Swedish income in PIT/ZG, contact us – we will take care of everything for you quickly and without complications.
When do you need to report Swedish income in Poland?
Reporting income earned in Sweden by Polish tax residents is an obligation that applies to many people working abroad. The key concept here is tax residency – if your centre of vital interests is located in Poland, you have family, accommodation, financial commitments here, or you spend most of the year in Poland, you are required to report all worldwide income in Poland.
Therefore, regardless of whether you earned income in Sweden from employment, business activity, or for example pensions or dividends, the Polish tax authorities require it to be included in your annual tax return.
PIT-ZG settlement for Sweden – which double taxation method applies?
The Poland–Sweden tax treaty uses the exemption with progression method. This means that income earned and taxed in Sweden is exempt from being taxed again in Poland. However, it must still be reported in the annual return, as it affects the tax rate applied to other domestic income.
To correctly settle Swedish tax, you must collect the proper documentation – primarily årsopgørelse or kontrolluppgift confirming income, deductible costs, and tax paid. Copies of contracts and social insurance contribution confirmations are also recommended.
Deadlines and filing procedure – what you need to know
The Polish tax office requires foreign income to be declared by 30 April of the year following the tax year. The return may be filed in paper form or electronically via the e-Deklaracje system.
PIT-36/ZG for Sweden – best handled with a tax advisor
Although the procedure may seem straightforward, many taxpayers encounter difficulties interpreting treaty provisions and applying the correct method. Mistakes may result in financial losses, interest, or disputes with the tax office.
That is why it is worth considering support from an accounting office specializing in international tax settlements.
Settle your tax return with us.
