Poland - Overview and introduction

Overview and introduction

Taxation of international executives

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There are a number of different employment arrangements for expatriates working in Poland, but the most common are the following.

  • An individual may be seconded to work in Poland while remaining an employee of a company resident abroad.
  • An individual may be transferred to Poland to undertake employment with a Polish entity.

Herein, the host country refers to the country to which the employee is assigned. The home country refers to the country where the assignee lives when he/she is not on assignment.

© 2016 KPMG Tax M Michna Sp.K, a Poland limited company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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