In 1991, the Polish Government passed a new income tax law which went into effect on January 1, 1992. The following information is intended to generally orient Americans to tax obligations in Poland. Detailed information can be obtained at local Polish fiscal offices (Urząd Skarbowy) and in the publications cited below. In Warsaw that office is: Drugi Urząd Skarbowy, ul. Mazowiecka 9, (00-052 Warszawa). The phone number is 826-44-31. This office assists all foreigners in Warsaw. The income tax law makes U.S. citizens residing in Poland for more than 183 days of a given year liable to Polish taxation on income. The details are so complicated that we suggest that you read the original text of the Polish law of July 26, 1991 concerning Income Tax which can be found in Dziennik Ustaw (no. 80, September 10, 1991, item 350).
Americans should also be aware of the Convention on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed by the Governments of the United States and Poland on October 8, 1974. The text of the Convention can be found in Dziennik Ustaw (no. 31, September 18, 1976, item 178).
Dziennik Ustaw may be purchased at Al. Szucha 2 (issues published since 1996 until the present time) or at ul. Powsinska 69/71 (since 1918 until the present time).
According to this Convention, persons receiving benefits from the United States which are not taxed by the American government, are liable for Polish taxation on the full amount of those benefits. This includes veterans, civil service, railroad, black lung, and Social Security benefits.
Polish citizens receiving Social Security benefits which are taxed in the United States may be obliged to pay Polish taxes also on that income. To avoid double taxation, the amount of tax paid to the Polish government would be reduced by the total United States taxes paid on this benefit. United States tax deducted is shown on the annual Social Security Benefits Statement (yellow form), which is sent to beneficiaries in the first quarter of each year.
Americans citizens and resident aliens are reminded that they must always file a tax return with the IRS while living abroad, even when they incur no taxable income. For more exact information on U.S. taxation, please consult the appropriate IRS publications available at the Embassy. These forms and publications can also be found on the Internet at www.irs.gov.
American Citizens living in Poland with specific tax questions are invited to contact the nearest IRS office, located in the U.S. Embassy in Berlin, Germany on weekdays between 9am and 1pm at the following telephone number (0049)(30) 8305-1140 or fax number (0049)(30) 8305 1145. | 
