Tax residency during lockdown

The number of days that we spend in one country during a tax year is one of the most important factors taken into account when determining the place of residence of a natural person for tax purposes, i.e. tax residence. Due to movement restrictions, for example, closing of borders and suspension or limitation of air traffic, many people are currently in a country where they do not have – or did not plan to have in 2020 – tax residence.

An article written by Aldona Leszczyńska Mikulska and Jan Wnorowski from Private Client team at GWW: http://lexplorers.pl/en/tax-residency-lockdown/