Tax residence and the 4 pillars: proposed amendments to the Polish Citizenship Act

Currently, three draft amendments to the Polish Citizenship Act, which are at various stages of the legislative process, are the subject of legislative work.

Although they were presented by intensely competing political camps and centres of power, it is possible to identify the basic assumptions common to all drafts, which boil down to establishing more stringent rules for obtaining Polish citizenship.

While the presidential and parliamentary drafts focus on extending the period of uninterrupted residence required to obtain citizenship, the legislative plans of the Ministry of the Interior and Administration envisage a more profound reform based on ‘four pillars’. Among these ‘four pillars’ is, somewhat unexpectedly, tax residence.

These issues are discussed today on Lexplorers by Aldona Leszczyńska-Mikulska, attorney-at-law.

Link to the article: https://lexplorers.pl/ustawa-o-obywatelstwie-polskim-zmiany-swietle-projektow-nowelizacji-rezydencja-podatkowa/