The persons who work abroad and stay in Poland for less than 183 days may also be considered Polish tax residents. On the other hand, they have their immediate family and personal property here – in such a situation, their centre of vital interests is located in Poland. However, it is worth noting the agreements on the avoidance of double taxation concluded between Poland and the second destination – then, when determining the residence, the so-called conflict rules apply, and they are resolved in a specific order:
- has a permanent residence (household). If it exists in two countries, it should be determined in which country there is a stronger personal and economic link;
- if the first one does not ensure clarity. It will be checked in which country the person resides habitually. If the same applies to both destinations, the next criterion is taken into consideration.
- that is, in which country the taxpayer holds citizenship.
In the absence of a definitive answer, the tax authorities of both countries shall conclude a mutual agreement.