The planned changes in tax rates and other provisions in amendments – part of the Polish Deal – aim to promote the government’s objectives of a broader tax base, greater progressivity, support of families, and reducing the tax burden for those on lower incomes. (For prior coverage, see the following issues of GMS Flash Alert: 2022-081, 12 April 2022; 2021-220, 25 August 2021.)
International assignment cost projections and budgeting for assignments to Poland and for assignees outside Poland still subject to Polish taxation should take into account the planned changes, when enacted. Where called for, employers may need to make payroll adjustments and update hypothetical tax calculations for tax-equalised assignees.
Each individual’s tax status would have to be determined in light of his or her particular situation.