Ewelina Buczkowska, Paweł Kempa

The COVID-19 pandemic has increased the use of home office arrangements where employees work remotely from their homes. Such telework may sometimes create a permanent establishment of the employer, which requires him to register for tax purposes and apply corporate income tax to part of his Polish-source income. The Polish tax authorities have not established any practice as to the tax treatment of such cases so that case-by-case analysis is necessary. However, some guidance on PE issues related to home office has been provided by the Secretariat of the OECD.