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Gazeta Praca i Nauka za Granicą » Nie zapomnij o zagranicznych dochodach

Nie zapomnij o zagranicznych dochodach

Wypełniając PIT w Polsce jesteś zobowiązany zadeklarować w nim także wszystkie swoje dochody uzyskane w danym roku podatkowym za granicą. Termin rozliczenia się z polskim fiskusem mija 30 kwietnia br.

Obowiązek zadeklarowania zagranicznych dochodów wobec polskiej skarbówki spoczywa na osobach, które przebywały w naszym kraju ponad 183 dni w ciągu roku lub mają tu swoje centrum interesów osobistych lub gospodarczych (np. rodzinę, mieszkanie). Taki podatnik deklaruje wszystkie swoje dochody – zarówno krajowe, jak i zagraniczne – na formularzu PIT-36 wraz z załącznikiem PIT-ZG. Zagraniczne zarobki przeliczane są na złotówki według średniego kursu NBP z dnia poprzedzającego dzień uzyskania przychodu.

Centrum interesów życiowych

Osoba, której centrum interesów życiowych znajduje się w innym kraju, w którym w ciągu roku spędza większość czasu – podlega ograniczonemu obowiązkowi podatkowemu i rozlicza w Polsce wyłącznie dochody uzyskane w kraju. Nie trzeba wówczas deklarować wobec polskiego fiskusa zagranicznych dochodów.

Sprawa się nieco komplikuje, gdy podatnik pracuje na stałe za granicą, dajmy na to ponad 300 dni w roku, a jego najbliższa rodzina przebywa w Polsce. Urząd skarbowy przyjmuje wtedy, że ma on tu swoje centrum interesów życiowych. Problem w tym, że również zagraniczny fiskus może uznać taką osobę za swojego rezydenta.

W takiej sytuacji znajduje zastosowanie wzajemna umowa o unikaniu podwójnego opodatkowania między państwami. Na jej podstawie można przedstawić w polskim urzędzie skarbowym tzw. certyfikat rezydencji wydany przez administrację podatkową innego kraju. Dzięki temu unikniemy podwójnego opodatkowania dochodów.

Proporcjonalnego odliczenia i wyłączenia z progresją

W zależności od kraju, w którym przyszło nam pracować, fiskus zastosuje jedną z dwóch metod rozliczania się z zagranicznych dochodów. Umowy o unikaniu podwójnego opodatkowania, których stroną jest Polska przewidują metodę proporcjonalnego odliczenia i wyłączenia z progresją.

W przypadku tej ostatniej metody dochody uzyskane za granicą nie podlegają opodatkowaniu w Polsce. Są jednak brane pod uwagę przy obliczaniu stawki podatkowej. Jeżeli w ciągu jednego roku zarobisz w kraju 15 tys. zł, a twoje dochody z pracy za granicą wyniosą równowartość 100 tys. zł, to w Polsce zapłacisz jedynie podatek od 15 tys. zł. Z tym, że kwota ta zostanie opodatkowana stawką właściwą dla dochodu w wysokości 115 tys. zł. W tym konkretnym przypadku wyniesie ona 32 proc.

Rozliczenie zagranicznych dochodów według metody wyłączenia z progresją dotyczy pracowników zatrudnionych w tak popularnych wśród naszych rodaków krajach jak Niemcy, Norwegia czy Wielka Brytania. Dochody uzyskane w tych państwach zwolnione są z opodatkowania w Polsce, ale mają wpływ na wysokość stawki podatkowej stosowanej w odniesieniu do zarobków podlegających opodatkowaniu w kraju.

Inaczej jest w przypadku Holandii. Umowa zawarta z tym krajem przewiduje rozliczenie uzyskanych tam dochodów metodą proporcjonalnego odliczenia. Pozwala ona odliczyć podatek zapłacony za granicą, przy czym do podstawy opodatkowania zagranicznych dochodów należy doliczyć kwotę zwróconego podatku. Za zatajenie tej informacji w zeznaniu podatkowym grożą sankcje finansowe. Polscy imigranci, którzy rozliczyli się już z dochodów uzyskanych za granicą, a następnie otrzymali z tego tytułu zwrot podatku, muszą wykazać tą kwotę przed polskim fiskusem. Powiększa ona podatek, który należy zapłacić w kraju.

Nie uciekniesz przed fiskusem

Osoby ukrywające zagraniczne dochody przed polskim fiskusem znajdują się na celowników inspektorów podatkowych. Nasze urzędy skarbowe mają możliwość wymiany informacji o podatnikach m.in. z 89 krajami, z którymi Polska podpisała umowy o unikaniu podwójnego opodatkowania.

Najwięcej danych – na wniosek lub spontanicznie – otrzymujemy ze Szwecji, z Niemiec i Czech, a sami przekazujemy je do Niemiec, Wielkiej Brytanii i Czech. Poza UE nasz kraj najczęściej współpracuje w dziedzinie podatków z Norwegią, Ukrainą i USA. Dla bezpieczeństwa i szybkości organy podatkowe przekazują sobie informacje głównie drogą elektroniczną. Wszystko po to, by skutecznie zapobiegać różnego rodzaju sposobom uchylania się od opodatkowania.

Przydatne informacje:

Jaka metoda

W zależności od kraju, w którym pracowałeś, fiskus zastosuje jedną z dwóch metod rozliczania się z zagranicznych dochodów.

  • Proporcjonalnego odliczenia: Australia, Austria, Belgia, Dania, Finlandia, Holandia, Islandia, USA.
  • Wyłączenia z progresją: Cypr, Czechy, Francja, Grecja, Hiszpania, Irlandia, Kanada, Litwa, Luksemburg, Łotwa, Malta, Niemcy, Norwegia, Portugalia, Słowacja, Szwajcaria, Szwecja, Wielka Brytania, Włochy.

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