Remote work performed from Poland does not usually lead to the creation of a permanent establishment (PE). The risk arises only when an employee has real powers to represent the company, negotiate key agreements, sign contracts or perform activities that are significant for generating the company’s revenue. In typical cases, technical, design, administrative or back-office roles carry a much lower PE risk than sales or negotiation functions. However, it is important to remember that each situation is different and requires individual analysis in accordance with OECD guidelines and double taxation regulations.
If you want to ensure that the way your team in Poland is organised does not give rise to tax risks, you can discuss this issue with getsix® — the team helps foreign companies identify potential risks and suggests ways to minimise them.
