Abstract

The concept of tax residence is one of the key elements of a personal income tax (PIT). By defining the place of residence for tax purposes the law on PIT uses unclear notions. The present article shows practical problems regarding the usage of this definition in the context of prevailing jurisdiction of tax organs and administrative courts. The author puts forward a thesis that only a complete view of economic and personal situation of a taxpayer allows to reliably determine his or her tax status in Poland.