Yes. You can receive a one-time financial assistance of PLN 300 per person to cover the most urgent expenses.

You are eligible if you:

• legally entered the territory of Poland directly from the territory of Ukraine after February 24, 2022;
• declare your intention to remain in Poland;
• have a PESEL number.

You can also receive 500 PLN monthly for every child you have below 18 (for that submit an application to ZUS – Zakład Ubezpieczeń Społecznych, it can also be done online).

Family care capital (RKO) can be obtained for a child between the ages of 12 and 35 months. The capital is provided for the second and each subsequent child in the family, if the child lives with one of the parents and remains dependent on him. One of the child's parents decides whether he wants to receive an allowance of PLN 500 for 24 months or PLN 1,000 for 12 months. The total amount of capital is up to 12 thousand zlotys per child.

As a citizen of Ukraine, you can also claim other social benefits:

• family assistance with allowances;
• parental assistance;
• one-time assistance at the birth of a child;
• care assistance for people with disabilities;
• assistance in caring for a disabled child;
• special care assistance for a disabled family member;
• the "Good Start" benefit, which parents of schoolchildren receive to purchase school supplies and prepare for the new school year.

You can find out more about the conditions for receiving and the amount of family benefits at the link .

Check for more information here and here.

The international religious society, The Lutheran World Federation, offers Ukrainian refugees financial assistance in four Poland cities.

Available locations:

• Gdansk – +48 794 324 029;
• Bielsko-Biała - +48 731 776 735
• Zgezh - +48 691 356 977;
• Bytom - +48 884 720 619.

More information here .

Ukrainians can quickly apply for financial payments through the mZUS application

mZUS is a mobile application from the Social Insurance Office (ZUS). This application is intended for parents and guardians of children who may benefit from family assistance programs. In particular, mZUS is available to Ukrainian immigrants.

From March 2, through the mZUS application, Ukrainians can receive payments under the following programs:

• co-financing the cost of a child's stay in a children's institution for families with children under the age of three;
• family care capital - 12,000 zlotys for the second and each subsequent child in the family, aged from 12 to 35 months;
• "Family 500+" - subsidy in the amount of 500 zlotys per month for each child, regardless of parents' income;
• the "Good Start" benefit.

In the mZUS application you will be able to:

• check the status of your application and data on the payment of assistance;
• call the ZUS hotline;
• book an electronic visit to ZUS;
• view received messages in your personal account on the PUE ZUS platform;
• receive notifications about payment application deadlines.

You can download the application through Google Play and IOS .

It should be noted that each program has its own application deadlines:

• co-financing the cost of a child's stay in a children's institution - during the year;
• family capital of guardianship - during the year;
• "Family 500+" - from February 1, if they received payments last year. If the application is submitted for the first time - within a year;
• "Good Start" benefit - from July 1 to November 30.

Ukrainian immigrants in Poland can receive new financial assistance — 710 zlotys for the head of the household and 610 zlotys for each member of the household. The funds are disbursed within the Multipurpose Cash Assistance (MPCA) project of Diakonia Poland and Diakonie Katastrophenhilfe to support displaced people affected by the war.

As stated on the project page, applications can be submitted by:

• Applicants who arrived in Poland on or after February 24, 2022 and were affected by the war, regardless of their nationality.
• Applicants who are legally registered in Poland under temporary protection (PESEL registration) or international protection.
• Households that have not received or are not receiving assistance from Multipurpose Cash Assistance (MPCA) programs such as UNHCR, DKH or other humanitarian organizations. If you have received or are receiving support from social services in Poland, you can still apply.
• An applicant who is economically vulnerable (household members who do not have access to regular income sufficient to cover the household's minimum standard of living).

Approximately 2,500 households can apply for cash assistance, priority will be given to the most vulnerable families.

To apply, you need:

1. Make an appointment at the nearest examination center using the link . If you cannot come to the meeting due to your health, call one of the following numbers: 800 000 232, 800 011 177, 0048918199499.
2. Come to the inspection center on the selected date and time. When you submit your ID for verification, you will receive a unique verification code.
3. Using the control code, you need to apply for the program at the link .

More detailed information about financial assistance can be found on the project page .

Citizens of Ukraine temporarily living in Poland and unable to pay for housing can ask for help from the Polish authorities. If you have already rented accommodation or are planning to do so, you can apply to participate in the program if you meet certain criteria.

Subsidies help to settle with the landlord, pay utility bills, and pay off administrative fees. You can apply for participation in the program if you rent or own real estate. Documentary proof of the lease or ownership is required.

More information here .

Parents of children attending daycare can receive monthly financial assistance in the amount of 400 zlotys. More information here .

From June 1, Ukrainians who are legally in Poland will be able to apply to the Social Insurance Office (ZUS) for the payment of child benefits, if they have not done so by May 31. Funds will be paid from August 31, 2023 to May 31, 2024. Source .

From July 1, registration for the "300+" aid program ("Good Start") begins in Poland.

"300+" is an annual one-time allowance of PLN 300 for children preparing for the school year. Schoolchildren under the age of 20 and disabled children studying at school and under the age of 24 can receive assistance.

The father, mother, legal guardian of the child and actual guardian of the child (the person who actually takes care of the child and filed an application for his adoption with the court) can apply for "300+" assistance.

You can apply online through:

• portal empathia.mpips.gov.pl;
• electronic banking;
• mZUS application;
• PUE ZUS.

The application is submitted from July 1 to November 30. Applying in July or August guarantees payment no later than September 30, 2023. If you apply in the following months (September or November), the aid will arrive within two months of applying.

Assistance is not provided to children who attend kindergarten or undergo one-year preparation for school, as well as students.

You can read more detailed information on the website for citizens of Ukraine .

New financial assistance from Diakonia Poland. Details here.

You can set a bank account in any bank in Poland. You can check out the different banks' offers here .

You can withdraw cash in any ATM or in your bank division. Hryvnia (UAH) can be exchanged in some currency exchange offices (kantor) or in PKO bank. An important point is that one person has a limit exchange of 10,000 hryvnia/day. Exchanges can only be made in person by persons over 18 years of age. The bank does not charge transaction fees.

If you work based on employment contract (umowa o prace or umowa zlecenie) the taxes are paid directly by your employer. You only need to file annual tax declaration by 30 April for previous year (PIT). You can do it online. The situation is more complicated for private entrepreneurs (działalność gospodarcza), since they must pay all taxes (PIT, VAT, ZUS) themselves calculated on the basis of income for each month. It is advisable to outsource taxes to accountants - widely done in Poland. Accountants speaking Ukrainian and Russian can be found in big cities, and the services can be performed online. More information can be found here .

Background

We understand that the background of the given case is the following:

• A Ukrainian citizen (the “Individual”) lives under temporary protection in Poland and works remotely from Poland for a company located in Ukraine (the “UA Company”);
• We assume that the Individual is an employee of the UA Company and the UA Company does not have any branch in Poland, which concluded the employment agreement with the Individual;
• We do not know how for how long the Individual has stayed in Poland, however for the purposes of our response we assume that the stay in Poland is/will be longer than 183 days.

Polish Tax Analysis

• Please note that below we present Polish tax consequences of the case at hand. It would be recommended that the below conclusions are also confirmed by Ukrainian tax advisors from a Ukrainian tax perspective.
• Polish tax rules as regards tax residency of individuals are covered by the provisions of the Polish PIT Act (the “PIT Act”) as well as specific provisions of the double tax treaty concluded between Poland and Ukraine (the “DTT”).
• Individuals with their place of residence in Poland are taxed on their total income, regardless of where the income is earned (unlimited tax obligation in Poland).
• According to the Art. 3 par. 1 of the PIT Act, an individual with a place of residence in Poland is a person who:

1. is physically present in Poland for more than 183 days during a tax year, and/or
2. has a centre of personal or economic interests in Poland (centre of vital interests).

• The above rules are applied taking into account the provisions of the relevant double tax treaties, i.e. the DTT in the case at hand.
• Therefore even, if in the light of Poland’s national legislation, a person passes the residence test for Poland, the appropriate criteria contained in the DTT must be applied to determine what state is that person’s tax residency.
• The text of the DTT is available at the Polish Ministry of Finance website .
• In case an individual passes the tax residency test both in Poland and in Ukraine (based on the domestic Ukrainian tax law – which cannot be excluded in the case at hand), the tie-breaker rules given in the Art. 4 par. 2 and par. 3 of the DTT should be applied. The first element that indicates tax residence is the place of residence / stay of a given person. If such a place is both in Poland and in Ukraine, the way to determine the resident of which country a given person should be treated as a tax resident is to verify where he/she has a center of vital interests (e.g. immediate family, social life, where he or she undertakes social, cultural, etc. activities, etc.). In the vast majority of cases, this is sufficient to resolve doubts about the tax residence. If, however, it was not possible, the country of habitual residence will be verified in turn, and then citizenship.
• Taking into account the above, we would assume that the Individual, most likely, changed his/her tax residency to the Polish tax residency after moving to Poland, since:

1. most likely his/her permanent home after the move to Poland is located only in Poland and, even if it is not the case,
2. the centre of vital interests of the Individual is now in Poland (however, please note that the centre of vital interest should be assessed on a case by case basis taking into consideration the factors indicated above – nonetheless, in our view in war time it would probably be unreasonable to claim that the Individual still keeps his/her centre of vital interest in Ukraine) and, even if it is not the case,
3. the Individual is habitually resident in Poland.

• Therefore, according to the tie-breaker rules provided in the DTT, we would assume that, the Individual should be treated as a Polish tax resident. This means that the Individual should be taxed in Poland on his/her total income, regardless of where the income is earned (unlimited tax obligation in Poland) and should not be subject to any taxation in Ukraine (however, this should be also confirmed by Ukrainian tax advisors).
• It should also be noted that the Individual’s work for the UA Company is performed in Poland, since this work is effectively exercised in the territory of Poland. Therefore, the salary received from the UA Company should be subject to taxation only in Poland as the work is exercised in the territory of Poland and the Individual should, most likely, be deemed a Polish tax resident.
• In such a case PIT advances during 2022 and next years on the salary from the UA Company should have been paid/be paid individually by the Individual to the Polish tax office (starting from the date of the first salary received by the Individual after the move to Poland in 2022).
• The Individual should calculate and pay the amount of income tax on the salary received from the UA Company individually to the Polish tax office on a monthly basis by the 20th day of the following month.
• It is caused by the fact that, in the light of Polish tax regulations, there is no tax remitter in the territory of Poland (the UA Company does not act as a Polish tax remitter as it is a foreign company and does not have a branch in Poland).
• After the end of the tax year, i.e. 31 December 2022, the Individual will be obliged to independently indicate income that was taxable in Poland in his/her annual tax return, which should be submitted to the Polish tax office by 30 April of the following year and pay the due tax resulting from the tax return (if any) by the same date.

In Poland, Ukrainian refugees automatically become tax residents if they have a center of vital interests here and live in the country for more than 183 days a year.

There is an ingenious, but not perfect, solution — to prove to the tax authority of the state in which the citizen does not plan to pay taxes that he is a resident of another country where he fulfills this duty.

A natural person has such a right, as Ukraine has valid conventions and treaties on the avoidance of double taxation with 73 countries of the world. Among them are almost all European countries, as well as the USA and Canada. According to these conventions, Ukrainians who pay taxes in Ukraine have the right to avoid taxation in the country of residence.

If such a situation arises in which a citizen falls under the criteria of a tax resident of Ukraine and at the same time another state defines him as its resident, he has the right to contact the tax authorities of the country of residence and make a request to the Ukrainian tax authorities to confirm that he pays taxes.

That is, in order to prevent double taxation, it is necessary to determine the resident status of an individual and, if necessary, obtain a document that will confirm it. But this may require the help of specialists - tax consultants or lawyers. Specialists advise in advance to collect evidence of the presence of a center of economic interests in Ukraine (if you plan to pay taxes only in Ukraine).

Among them may be:

• certificate of payment of taxes in Ukraine;
• certificate of tax resident of Ukraine (soon to be available in electronic form);
• actual place of registration in Ukraine;
• evidence of the presence of an individual entrepreneur registered in Ukraine (registration documents and tax declarations);
• certificates of current accounts in Ukrainian banks;
• certificates about the child's attendance at educational institutions in Ukraine;
• receipts for the payment of utility bills.

If a citizen of Ukraine is recognized as a resident of Ukraine, but paid taxes in another country, the taxes paid can be credited in Ukraine. But if a person does not meet the criteria of a resident of Ukraine, it allows to change the tax resident status and consider another country as the place of tax payment.

It is important to check the registration of a natural person as a subject of entrepreneurial activity in the Unified State Register. Even if the activity has not been carried out for a long time, but the registration has not been terminated, this is a criterion for recognizing a person as a resident of Ukraine, which is accompanied by the obligation to pay taxes on income received abroad in Ukraine.

Being a citizen of Ukraine, but a tax NON-resident, you will still have to pay taxes in Ukraine for some types of income:

• when receiving inheritance and gifts from persons who are not relatives of the 1st and 2nd degrees of kinship;
• when receiving an investment profit;
• when selling/leasing immovable and movable property to a natural person.

Source .

You can transfer money from Poland to Ukraine via an international transfer or money transfer at a corresponding provider or a bank.

For an international transfer at the bank you have to fill out a special form and usually pay fees. Other special money transfer providers (e.g. Western Union, Moneygram, Wise, Revolut, Paypal) are often a cheaper and faster alternative.

IBOX terminals for replenishing cards of Ukrainian banks will appear in Poland.

With the help of the terminals, Ukrainian refugees in Poland will be able to:

• Top up accounts on cards of domestic banks;
• Make loan payments;
• Pay for utility services;
• Pay for Internet access and mobile services;
• Top up electronic wallets and accounts on game accounts;
• Buy tickets for travel.

More information here .