A foreign company may be required to pay tax in Poland if it conducts business in Poland or earns income that is subject to Polish taxation. The extent of its obligations depends on how the business operates, the type of income earned and the applicable Polish domestic rules and international agreements.
Relevant factors may include whether the foreign company’s activities create tax obligations in Poland and what types of transactions it carries out.
The tax position of a foreign business should therefore be assessed based on its specific operating model.


