Avoidance of double taxation

Information on any bilateral agreements in place to avoid double taxation


Poland has concluded double taxation agreements with all the EU countries. Their aim is to eliminate international double taxation.

You should check whether and since when the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI convention) has an effect on the bilateral double taxation agreement. The MLI convention and the bilateral double taxation agreement are two parallel agreements that may be used to determine where you should pay taxes.


Information on tax-residence: who qualifies as tax resident and under what conditions

Personal income tax rates

Information on personal income tax rates

Tax filings

Information on submitting a tax return form: deadlines, online procedure