Regulations on assistance to refugees from Ukraine amended by the Sejm
On 7 April 2022 the Sejm adopted amendments to the Act on assistance to citizens of Ukraine in connection with the armed conflict on the territory of that country. The amendments concern, among others, the rules of settling donations as deductible expenses and determining tax residency for personal income tax purposes.
Amendment of the Act on assistance for refugees from Ukraine - new tax solutions
The solutions adopted by the Sejm supplement the current provisions of the Assistance Act. The amendment introduces provisions which provide for two important tax solutions:
- The possibility to deduct donations which constitute tax deductible expenses, including donations made to non-governmental organisations, from the tax base - applies to donations made between 24 February 2022 and 31 December 2022;
- The possibility for a citizen of Ukraine to acquire the status of a Polish tax resident from the first day of arrival in the Republic of Poland, in order to do so, it is necessary to submit a declaration on transferring the centre of one's life interests to the Republic of Poland.
At present, a refugee from Ukraine must fulfil one of the following conditions in order to acquire the status of a Polish resident:
- have a centre of personal or economic interests (centre of life interests) within the territory of the Republic of Poland;
- stay in Poland for more than 183 days during a tax year.
Moreover, the time in which a refugee from Ukraine, upon arrival in Poland, can apply for a PESEL number will be extended from 60 to 90 days.
The Act with the adopted amendments came into force on 15 April 2022.
