A highly important premise determining the establishment of tax residence in Poland may be the fulfilment of one of the criteria (they are separable). This means that if you stay in the territory of the Republic of Poland for more than 183 days in a given year or have a centre of personal or economic interests in Poland, you may be considered a Polish tax resident. These premises must be observed, because the regulations clearly state that all natural persons who reside in the territory of the Republic of Poland are subject to unlimited tax liability.
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