Are you planning to return to your country? You will find information about it here. What must be met in order to take advantage of the relief?
Relief for return is the colloquial name of the preference contained in art. 21 sec. 1 point 152 of the PIT Act. It applies from 1 January 2022 and applies to income earned from that date.
. The most important thing
- The relief applies to income earned from January 1, 2022.
- It consists in PIT exemption of income from work full-time, from mandate contracts concluded with the company and income from non-agricultural business activities.
- It will be used by people who have moved their place of residence to Poland after December 31, 2021.
- Using the relief in practice consists in not showing the revenue covered by it in the amount of taxable revenue.
How to use
Using the relief in practice consists in not showing the revenue covered by it in the amount of taxable revenue.
Relief in practice
You can use the discount in: tax return submitted for the year in which you obtained income covered by the relief, or during the year when calculating advance payments (tax).
If you meet the conditions for the relief and want it to be used on an ongoing basis, during the year when collecting advances by the payer (company, employer), then submit a written statement to the payer that you meet the conditions for the relief. In the statement, you must also indicate the year of commencement and termination of the exemption by the payer.
The statement does not have a formal template (you can edit it yourself). However, it must include the following clause:
"I am aware of the criminal liability for submitting a false declaration".
Find out more about it here.
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Source: gov.pl
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