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Living in Poland with a US LLC

A Polish tax resident can run the business through a single-member US LLC. In 2026 the Polish tax authority wrote down how it classifies one.

The rulings below are individual interpretations by the Director of the National Tax Information service (Krajowa Informacja Skarbowa). Liberty Stack is citing them. This is not tax advice. An individual ruling protects the person who asked for it, when their facts match.

How the rulings classify it

  • A single-member LLC that does not elect to be taxed as a corporation in the United States is transparent. The profit belongs to the person.
  • It is not a Polish corporate-tax payer. Ruling on an application of 29 June 2026, completed on 2 August, 0111-KDIB1-2.4010.334.2026.4.EWJ: the LLC does not fall under article 1 of the CIT act. Article 4a point 14 treats it as a company that is not a legal person. The profit is taxed on the owner, under personal income tax.
  • Ruling published on 15 May 2026, Eureka no. 691010, application received on 11 March. Facts: no office and no employee in the United States, decisions made in Poland. The authority says there is no permanent establishment in the United States. Article 8 of the treaty then taxes the profit only in Poland. The flat 19% rate is accepted, with advance payments and form PIT-36L.
  • The same ruling: this LLC is not a “foreign entity” under article 30f, paragraph 2, point 1, of the PIT act. So no CFC regime, and no PIT-CFC return.

On 17 September 2026 another ruling (0115-KDIT1.4011.605.2026.2.MR) places two US LLC rulings on the same line: 0115-KDIT1.4011.277.2026.1.MR of 12 May 2026, and 0114-KDIP3-1.4011.464.2026.1.EC of 21 May 2026.

The company in English, the return in Poland

The LLC is formed and kept in English: articles, registered agent, bank. It does not go on the Polish company register (KRS). No Polish company meeting, and no Polish corporate-tax return for it.

The profit is declared in Poland, by the person, when the LLC earns it. Not later, when cash moves to a personal account. Someone who does not read Polish has the PIT-36L and the advance payments prepared for them. They skip the Polish company. They stay with the Polish tax office for income tax.

Against a Polish company, the difference is the number of layers. Here, one tax on the profit, the scale or 19%. There, corporate tax, then tax on the dividend.

Contributions

The National Tax Chamber (Krajowa Izba Podatkowa) cites a Social Insurance Institution (ZUS) decision of 30 September 2016, WPI/200000/431/920/2016: being a member of an LLC is not, by itself, a title to pension contributions. That is a ZUS decision, not a tax ruling. Health cover can come from another title, a job or a business registered in Poland.

Statutes these rulings cite

  • Poland–United States treaty of 8 October 1974, Journal of Laws 1976, no. 31, item 178. Article 6: a permanent establishment is a fixed place of business. Article 8: business profits are taxed in the country of residence, unless there is a permanent establishment in the other country.
  • PIT act. Article 3: a resident is taxed on worldwide income. Article 5b, paragraph 2: income from a company that is not a legal person is business income. Article 30c: flat rate of 19%. Article 30f, paragraph 2: what counts as a foreign entity for the CFC regime.
  • CIT act. Article 1, and article 4a point 14: a transparent company is not a corporate-tax payer.
  • Tax Ordinance, articles 14k to 14nb: an individual ruling protects the person who follows it, when the facts match. The 2026 CIT ruling cites the consolidated text, Journal of Laws 2026, item 622.

What these rulings do not cover

  • An LLC that elects to be taxed as a corporation in the United States. It is no longer transparent, and the classification above does not hold.
  • An office, employees, or work carried on from the United States. A permanent establishment can then exist. The National Tax Chamber, writing about the ruling of 4 November 2024 (0112-KDIL2-2.4011.584.2024.1.AG), says only US federal tax is credited against Polish tax, not the tax of a US state.
  • VAT and the OSS scheme. The June 2026 ruling leaves them aside.

Poland business page Wyoming business page

Sources: National Tax Information, Eureka no. 691010, published 15 May 2026; 0111-KDIB1-2.4010.334.2026.4.EWJ; National Tax Chamber, 22 November 2024.