Tax residence determines the place where the taxpayer is obliged to pay taxes on the income obtained. In order to establish tax residence in Poland, it is enough to meet one of the conditions, i.e., the people who stay here for more than 183 days in a calendar year or have a centre of personal or economic interests in the Republic of Poland may settle their tax in our country. If, on the other hand, there are strong reasons to have a centre of interests in a country other than Poland, such a person will be a tax resident of another country – even if he/she owns several real properties in Poland.