PIT-36/ZG to formularz przeznaczony dla osób, które uzyskują dochody z zagranicy oraz chcą je rozliczyć w Polsce. Jest on szczególnie istotny dla Polaków pracujących za granicą, którzy muszą zgłosić swoje dochody w kraju, w celu uniknięcia podwójnego opodatkowania oraz skorzystania z ewentualnych ulg i zwrotów.
Jako doświadczone biuro rozliczeniowe oferujemy pomoc w procesie rozliczania dochodów z zagranicy. Zajmujemy się zarówno doradztwem, jak i przygotowaniem niezbędnych dokumentów, co sprawia, że cały proces staje się znacznie prostszy i bardziej efektywny. Skontaktuj się z nami, aby dowiedzieć się więcej o tym, jak możemy Ci pomóc!
Wypełnienie PIT-36 ZG a metoda unikania podwójnego opodatkowania
Most countries to which Poles travel for work purposes have a double taxation treaty with Poland. This is a legal act regulating taxation, which means that we do not have to pay tax in both countries.
Each such agreement sets out the rules for filing a tax return with income earned abroad. When filing the PIT-36 with annex ZG, the following two tax avoidance methods may apply to income earned outside Poland – the exemption with progression method and the proportional deduction method.
Rozliczenie podatku w Polsce razem z Borsuk Podatki? Zobacz naszą ofertę.
Schedule ZG to PIT-36 – progressive exemption method
When accounting for income using the exemption with progression, taxation according to the tax scale is used. Foreign income is used to calculate the tax rate (18% tax may change to 32%) – for this purpose, foreign and Polish income is added together. The resulting rate will then apply only to income earned in Poland.
Those to whom the progressive exemption method applies will have to file a tax return showing income earned for work abroad, only if the income is also earned in Poland.
PIT-36 ZG – metoda proporcjonalnego odliczenia
The situation is different in the case of a settlement using the proportional deduction method. Then we are obliged to file a return even if we have not earned any income in Poland.
The method of proportional deduction consists in deducting from the total income, the amount of income tax paid in the foreign country. It may not, however, exceed that part of the tax calculated before the deduction is made which proportionally falls on the income earned in the foreign country.
The method of proportional deduction on the basis of international agreements will apply to income from the Netherlands, Austria, Belgium or Denmark.
PIT/ZG – specimen printout
Below is a sample of the attachment to be submitted with the annual PIT-36 return to the tax office.
PIT-36 z załącznikiem ZG online
PIT/36 ZG online is submitted as a separate attachment to PIT-36, PIT-36L, PIT-38 and PIT-39 returns. The form is attached separately with each return using a special option on the electronic platform used. In the attachment, you should fill in only the part related to your tax return, i.e. the one described above – in part C.2, C.3 or C.
PIT-36 załącznik ZG – potrzebujesz pomocy?
If you do not know how to fill in the PIT/ZG and you want to settle your income earned outside Poland, use the help of our tax office. We will be happy to take care of all the formalities and answer your questions. Contact us, provide us with the necessary documents certifying your income earned outside Poland and rest assured that you will be able to settle your accounts. Everything will be handled quickly and efficiently and you will not even have to leave your home. We will handle the entire process electronically, contacting the tax office on your behalf. We offer efficient, secure and transparent services at affordable prices.
Rozliczenie PIT-36 ZG z naszym biurem podatkowym to przede wszystkim wygoda i gwarancja korzystnego zwrotu. Nasza znajomość przepisów sprawia, że jesteśmy w stanie odzyskać dla Ciebie wysoką kwotę podatku dochodowego, korzystając z wszystkich możliwości i dostępnych ulg. Powierz nam swoją deklarację podatkową i nie martw się o nic. Zapraszamy – Borsuk Podatki.
