PIT36/ZG – Polish tax return
Do you work in the Netherlands but remain registered in another EU country, where you have your main personal interests such as a home or family? In this case, you are also obliged to file a tax return in that country.
Tax filing can be complex, especially when it involves foreign income. In Poland, taxpayers with income earned abroad must submit the PIT/ZG attachment together with their PIT-36, PIT-36L, PIT-38, or PIT-39 return.
PIT/ZG – what you need to know
The PIT/ZG attachment is mandatory for every taxpayer who has earned foreign income during a tax year. A separate PIT/ZG form must be completed for each country of origin.
Methods of avoiding double taxation
- Exemption with progression method – foreign income is exempt in Poland, but it affects the tax rate applied to domestic income.
- Proportional credit method – foreign and Polish income are combined, and the tax paid abroad can be credited against the Polish tax due (up to the proportionate part allocated to that income).