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FOREIGN researchersA foreign researcher who received income in Poland during the calendar year is obligated to submit a tax declaration to a tax office and pay an unpaid part of due taxes strictly by the end of April of the following calendar year. If the tax obligation is not fulfilled, tax arrears will occur. What is very important, a foreigner who did not comply with his/her tax obligations, would not be able to legalise his/her stay on the territory of Poland during a period of 5 years onwards.
In order to settle all tax issues, a foreign researcher should deliver his/her actual contact details to a Polish employer in order to obtain a document called PIT-11B (stating basis of tax settlement) required by tax authorities, PIT-11B should be issued in February of a year following the year when the income was received. Leaving Poland before the end of the calendar year when the income was received, does not exempt a foreigner (who is a tax payer) from his/her tax obligations towards the Polish tax authorities. A foreign researcher who receives income during his/her stay in Poland should report the fact of leaving the territory of Poland to his/her tax office and to a Community Office where he/she had a permanent registration.
A foreign researcher who receives income during his/her stay in Poland should also remember to collect his/her employment certificate, a copy of the employment contract (being a legal basis of work performed during his/her stay) and a PESEL number (if registered for a period exceeding 3 months in a community). Having all these documents allows a foreign researcher to add all social security contributions payment periods from Poland to periods qualified in other EEA (European Economic Area) countries or in Switzerland. Information on legal and administrative issues in another European country, please contact one of the national EURAXESS Services. (more) POLISH researchers
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| Last Updated on Friday, 27 May 2011 12:20 |