Monitor Podatkowy

no. 2/2024

Remuneration under employment, contract of mandate, contract of specified work and similar contracts of a Ukrainian citizen in the Convention for avoidance of double taxation"

DOI: 10.32027/MOPOD.24.2.1
Katarzyna Siwiec
Autorka jest radcą prawnym i doradcą podatkowym
Abstract

The military action in Ukraine results in many Ukrainian citizens residing in Poland and earning income here from various legal relationships. The article discusses the rules of taxation with regard to whether or not Ukrainians have Polish tax residence. The article analyses the various legal relationships generating their income such as employment contracts, civil contracts or remuneration for being a board member or a shareholder in a company.

Keywords
tax residence taxation income tax employment contract civil contracts shareholders' remuneration