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Tax of an employee of a foreign company

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Both an employee posted to Poland by an employer who has no registered office in Poland and the employer's plant which is yet to be established can be the payer of income tax advances.

The regulations do not explicitly regulate the rules of collecting advance income tax payments from employees employed by a foreign company conducting business activity in Poland through a plant within the meaning of double taxation regulations - writes Renata Ryzak, consultant in Crowe Tax Advisory Department.

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The article is available in Polish only.

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Agata Nie┼╝ychowska
Agata Nie┼╝ychowska
Tax Director
Crowe

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