The war in Ukraine broke out on February 24, so for the first refugees, it has been 183 days since entering our country. After this period, a person residing in a given country may be subject to an absolute tax obligation in the country of residence, provided that several conditions are met.
According to Art. 4 of the Polish-Ukrainian Convention on the Avoidance of Double Taxation, if an individual is considered a tax resident of both countries, their status is first determined according to the permanent place of residence. A permanent residence is where that person has a permanent home that has been furnished and reserved for their use. In the absence of it, the place of residence where the taxpayer has his centre of vital interests is decisive. Ultimately, States settle this issue by mutual agreement.
The Ministry of Finance indicates that a taxpayer, who is a citizen of Ukraine, may confirm the transfer of the centre of vital interests by submitting a statement to the employer or other payer, which means that they will be considered a resident in the Republic of Poland from the first day of their arrival in Poland. This is a result of Art. 52zj of the PIT Act, which was added to it in April 2022 with power from February 24, 2022. Therefore, this provision applies only to Ukrainian citizens who came to Poland due to war.
Rezydencję podatkową obywateli Ukrainy ustala się na podstawie oświadczeń – Ministerstwo Finansów – Portal Gov.pl (www.gov.pl)