Tax consequences of remote work. When the kitchen chair and table become a permanent establishment
Digitisation and the legacy of the COVID-19 pandemic have normalized remote work, with many foreign enterprises now employing staff in Poland who work exclusively from home. However, this model carries significant tax risks. A home office can inadvertently create a Permanent Establishment (PE), triggering unexpected Corporate Income Tax obligations. This summary explores the evolving stance of Polish tax authorities, conflicting international approaches, and the risk of double taxation.
