• Service: Tax
  • Type: Survey report
  • Date: 8/31/2011

Thinking Beyond Borders 

Most global organizations recognize the raft of potential tax and other exposures that their short-term international travelers can unwittingly create. But few companies have summoned the courage to turn over the rock and deal with what they find there.


Thinking Beyond Borders - Expat Life
Download Now
PDF files require Adobe Reader to view

Short-term business travel appears to continue to be on the rise as organizations globalize, work grows more project-oriented, and two-income families become the norm. Including summaries from over 60 countries around the world, Thinking Beyond Borders will assist clients in identifying compliance matters affecting extended business travelers, and developing an approach tailored to their particular organization. The tax considerations are not limited to one industry, population size, country or region but run across all of these factors and more.


In Poland...


A person’s liability for tax in Poland is determined by residence status for taxation purposes and the source of income derived by the individual. Income tax is levied at progressive rates on an individual’s taxable income for the year, which is calculated by subtracting allowable deductions from the total assessable income. In certain cases, income tax is levied using a flat rate tax at 19 or 20 percent.



Table of contents


Mapping out systems for managing employee travel


KPMG International Executive Services


  • Argentina
  • Australia
  • Austria
  • Belgium
  • Bosnia and Herzegovina
  • Brazil
  • Bulgaria
  • Canada
  • China
  • Colombia
  • Costa Rica
  • Croatia
  • Czech Republic
  • Denmark
  • Dominican Republic
  • Egypt
  • Fiji
  • Finland
  • France
  • Germany
  • Greece
  • Hong Kong
  • Hungary
  • India
  • Indonesia
  • Ireland
  • Italy
  • Jamaica
  • Japan
  • Luxembourg
  • Macau
  • Malaysia
  • Mexico
  • Montenegro
  • Netherlands
  • New Zealand
  • Norway
  • Panama
  • Papua New Guinea
  • Peru
  • Philippines
  • Poland
  • Portugal
  • Puerto Rico
  • Romania
  • Russia
  • Saudi Arabia
  • Serbia
  • Singapore
  • Slovakia
  • South Africa
  • South Korea
  • Spain
  • Sri Lanka
  • Sweden
  • Switzerland
  • Taiwan
  • Thailand
  • Turkey
  • United Kingdom
  • United States of America
  • Uruguay
  • Vietnam

Sign up now

Subscribe to selected content and receive email alerts when new content is available for viewing on this site.

Already a member? Login

Not a member? Register


Please do contact us if you have any questions about KPMG, general enquires, problems about this website or on any other matter.

Contact the survey team

Andrzej Marczak


Tel.: +48 (22) 528 11 76



Taxes in Poland

KPMG’s tax practice in Poland has offices in Warsaw, Cracow, Poznań, Wrocław, Gdańsk and Katowice and currently employs over about tax professionals, including chartered tax advisers, legal attorneys and registered auditors. KPMG’s tax advisors assist our clients in settling their tax liabilities in an efficient way, while at the same time minimizing their risk. We protect the interests of our clients and represent them in disputes with the tax authorities. We also help our clients to take advantage of national and EU financial support. We serve over 1,000 clients, operating in a wide range of industry sectors, from real estate, retail and consumer goods to banking, financial and telecommunications services.