8.3 Tax Assessments And Right Of Appeal

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Commentary

Poland

Tax liability is determined either in the tax return submitted by a taxpayer (see 1.3.5) or in a decision issued by the tax authority.

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2.1.5 Zero taxation for under 26 year olds

3.7.3 Maternity pay

Introduction

4.5 Employer provided accommodation

11. Work permit assessment tool

6.1.1 EU social security agreement

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8.3 Tax assessments and right of appeal

Poland

2.1.5 Zero taxation for under 26 year olds

3.7.3 Maternity pay

Introduction

4.5 Employer provided accommodation

11. Work permit assessment tool

6.1.1 EU social security agreement

5.4.4 Obligations for foreign employers where no PE is created

5.3 Foreign employers

12. Checklist for employers

2.3.3 Danish Hydrocarbon Tax

4.12 Beneficial loans

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

5.1 Employer registration

2.3.2 Solidarity surcharge

3.7.7 Occasional leave

6.1.2 Reciprocal agreements

2.3.5 Wage garnishment

6.4.1 Split Year Relief – outbound employees

3.2.1 Travel meals and per diems

7.1 Commuting costs

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8.3 Tax assessments and right of appeal

Poland

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