Child Tax Relief for Polish Tax Residents Whose Children Live Abroad – Breakthrough Ruling!
📖 CZYTAJ PO POLSKU: Polska wersja artykułu jest dostępna tutaj: Ulga prorodzinna na dzieci mieszkające za granicą. Przełomowa interpretacja Dyrektora KIS! ➔
Many foreign workers and employees in Poland ask themselves the same question: Can I claim the child tax relief (ulga prorodzinna) if my family stayed in my home country? For years, Polish tax offices were skeptical, often denying this benefit due to the physical distance between the parent and the children. However, a recent individual tax interpretation issued by the Director of the National Revenue Information (KIS) clears all doubts in favor of taxpayers. This is a milestone document for thousands of migrant workers – including employees from the Philippines, India, and other countries – as well as their employers.
What was the case about?
The application was filed by an Indian citizen who has been living and working in Poland under an employment contract since October 2022. He has three minor children who live continuously with his wife in India. The taxpayer stated that:
- He is a Polish tax resident (pays all taxes and social contributions in Poland).
- His earnings in Poland are the primary source of support for his family in India.
- He fully exercises his parental authority remotely through daily phone/video calls and jointly decides with his wife on key matters (education, medical treatment, leisure time, and spiritual development).
The question was: Does he have the right to claim the child tax relief in Poland?
🛡️ The Tax Office Verdict: Regulations DO NOT depend on where the child lives!
The Director of KIS ruled that the taxpayer’s position was fully correct. The tax authority formulated a key principle:
„Polish tax regulations do not make the child tax relief dependent on the country where the child resides.”
The key to success is not where the child physically lives, but meeting two basic conditions by the parent:
- Holding Polish tax residency status (unlimited tax liability in Poland).
- Actually exercising parental authority, rather than just having it on paper.
What does this mean in practice? The tax authority confirmed that modern forms of communication (video calls, constant online contact) combined with financial support and co-deciding on the children’s lives constitute full exercise of parental authority. Geographical distance is no longer a barrier.
💼 What do you need to prepare to safely claim the relief?
Although the ruling is favorable, tax offices have the right to request proof when verifying your PIT tax return. If your children live in the Philippines, India, or elsewhere, you should prepare:
- Foreign birth certificates of the children (along with a sworn translation into Polish).
- Proof of financial support – confirmation of international money transfers (e.g., Western Union, Revolut, bank transfers) to your spouse/guardian for the children’s maintenance.
- Certificate of school attendance – if the child is an adult (up to 25 years old) and still studying.
- Identification data – you must provide the children’s PESEL numbers. Important: KIS reminded that if the children do not have a PESEL number, it is enough to provide their full names and exact dates of birth in the PIT/O form.
Summary & How e-podatki.eu can help you
This ruling is a powerful argument for foreigners legally working in Poland. The tax office cannot reject your tax refund just because your children live outside the EU.
Is the tax office questioning your child tax relief? Do you need help preparing explanations or correcting your past PIT tax returns? The e-podatki.eu team will comprehensively help you get your money back. Contact one of our offices!
Frequently Asked Questions (FAQ) – Child Tax Relief for Families Abroad
1. Can a foreigner working in Poland claim child tax relief if their children live abroad?
Yes. According to the breakthrough ruling issued by the Director of KIS, Polish tax regulations do not restrict the child tax relief based on the child’s country of residence. The key requirements are holding Polish tax residency status and actively exercising parental authority.
2. How can I prove that I exercise parental authority from a distance?
The Polish tax authority accepts modern forms of communication. You can prove this by showing constant online contact, video calls, joint decision-making with your spouse regarding education/medical care, and regular international money transfers for the children’s upkeep.
3. What should I do if my children do not have a Polish PESEL number?
The lack of a PESEL number for children living abroad does not block your right to the tax relief. The tax authority explicitly confirmed that in the PIT/O attachment, you can simply provide the children’s full names and exact dates of birth instead.
4. What documents are required if the tax office decides to verify my claim?
You should prepare the children’s foreign birth certificates accompanied by a sworn translation into Polish, international money transfer receipts (e.g., Western Union, Revolut), and certificates of school attendance if the child is an adult under 25 years old.
Has the Polish tax office rejected your request for child tax relief? We help with tax refunds, explanations, and past PIT corrections – Contact us today! ➔
Frequently Asked Questions (FAQ) – Child Tax Relief for Families Abroad
1. Can a foreigner working in Poland claim child tax relief if their children live abroad?
Yes. According to the breakthrough ruling issued by the Director of KIS, Polish tax regulations do not restrict the child tax relief based on the child’s country of residence. The key requirements are holding Polish tax residency status and actively exercising parental authority.
2. How can I prove that I exercise parental authority from a distance?
The Polish tax authority accepts modern forms of communication. You can prove this by showing constant online contact, video calls, joint decision-making with your spouse regarding education/medical care, and regular international money transfers for the children’s upkeep.
3. What should I do if my children do not have a Polish PESEL number?
The lack of a PESEL number for children living abroad does not block your right to the tax relief. The tax authority explicitly confirmed that in the PIT/O attachment, you can simply provide the children’s full names and exact dates of birth instead.
4. What documents are required if the tax office decides to verify my claim?
You should prepare the children’s foreign birth certificates accompanied by a sworn translation into Polish, international money transfer receipts (e.g., Western Union, Revolut), and certificates of school attendance if the child is an adult under 25 years old.
Has the Polish tax office rejected your request for child tax relief? We help with tax refunds, explanations, and past PIT corrections – Contact us today! ➔
