Digital Nomads in Poland and Their Legal Dilemmas: The Most Common Questions (10)

Here are common legal questions of digital nomads in Poland:

What regulations apply to long-term residence for individuals wishing to settle permanently in Poland? What are the procedures for legalizing long-term residence in Poland for digital nomads who decide to live permanently in Poland?
Can digital nomads purchase real estate in Poland?
Can digital nomads access legal assistance in Poland? What are the rules regarding access to legal services for digital nomads, especially those who do not have a permanent place of residence in Poland?
What are the rules regarding data transfer and IT services in Poland? What regulations apply to the transfer of personal data or IT services between Poland and other countries, including non-EU countries? What rules apply in the context of remote work for companies from different countries?
Can digital nomads use banking services in Poland? What rules apply if a digital nomad wants to open a bank account in Poland? Do they need to meet specific requirements if they do not have Polish citizenship or registered residence?
What rules apply to the import or export of goods for digital nomads running a business? What regulations apply in the case of exporting or importing goods by digital nomads, especially those running e-commerce businesses?
What intellectual property protection laws apply to remote work? What regulations regarding copyright and patents are relevant to digital nomads, especially those working on remote projects?
What rules govern the legality of remote work in Poland? What regulations govern remote work in Poland? Do digital nomads need to sign a special employment contract or civil law agreement?

I. What regulations apply to long-term residence for individuals wishing to settle permanently in Poland? What are the procedures for legalizing long-term residence in Poland for digital nomads who decide to live permanently in Poland?

Long-term residence in Poland for digital nomads who wish to settle in the country permanently requires meeting certain legal requirements. The legalization procedures depend on the applicant’s nationality, employment situation, and the purpose of their stay. Here are the details regarding the legal regulations and procedures related to long-term residence in Poland:

Citizens of the European Union (EU) and the European Economic Area (EEA)

Citizens of EU/EEA countries have much simpler procedures when it comes to long-term residence in Poland. According to EU regulations, citizens of these countries do not need a visa or residence permit to live in Poland. However, they must complete a few formalities:

Registration of stay: EU/EEA citizens planning to stay in Poland for more than 3 months are required to register their stay at the voivodeship office (Department of Foreigners Affairs). Registration is done based on a valid identity card or passport.
PESEL number: It is also advisable to obtain a PESEL number, which is required for many administrative matters, such as opening a bank account, registering in the health care system, or taking up employment.

Citizens from outside the EU/EEA

Citizens from outside the EU/EEA who want to settle permanently in Poland must go through a more complex residence legalization process, which involves obtaining the appropriate residence permits. The most common procedures include:

a) Long-term visa (National Visa)

Citizens from outside the EU/EEA who plan to live in Poland for more than 90 days must apply for a national visa (so-called long-term Schengen visa). This process requires submitting an application at the Polish consulate in the home country or at the nearest diplomatic mission.

A national visa can be granted on various legal grounds, such as employment, business activity, education, etc.

b) Residence Card (after obtaining the visa)

After obtaining a national visa and arriving in Poland, a foreigner who plans to stay long-term must apply for a residence card. This document grants permission to stay in Poland for an extended period (usually up to 3 years), after which an application can be made for an extension.

The procedure for obtaining a residence card includes:

Submitting an application at the voivodeship office responsible for the place of stay.
Required documents include a passport, photo, proof of stable and regular income, proof of health insurance, and documents confirming the purpose of stay (e.g., employment contract, business registration certificate, certificate of studies, etc.).

c) Permanent residence permit (after several years of stay)

After several years of legal stay in Poland (usually 5 years), non-EU/EEA citizens can apply for a permanent residence permit. To obtain a permanent residence permit, a foreigner must meet additional requirements, such as:

Legal stay in Poland for at least 5 years.
Stable and regular income and health insurance.
Proficiency in the Polish language at a communicative level (the requirement may vary depending on the individual situation).
No threat to public security.

d) Pole’s Card (for individuals of Polish descent)

People who can document Polish descent (e.g., have Polish ancestors) can apply for the Pole’s Card. This is a document confirming ties to Poland and providing the possibility to apply for Polish citizenship or permanent residence. Individuals holding the Pole’s Card can enjoy many privileges, such as access to the Polish health care system, education, and the labor market.

Rules for digital nomads

Digital nomads who want to settle in Poland can obtain long-term residence on the same terms as other foreigners. Here are some important considerations:

Visas for remote workers: For individuals running a business or working remotely, the most suitable option would likely be a long-term visa or a residence card, provided they have stable income and can document the purpose of their stay (e.g., running a business, remote work).
Access to public services: After obtaining a residence card, digital nomads are entitled to use the Polish health care system (after paying health insurance contributions), and they can also register a business if they want to operate a company in Poland.

II. Can digital nomads buy real estate in Poland?

Yes, digital nomads can buy real estate in Poland, but there are certain legal provisions that may differ depending on their nationality or place of residence. Here are the details:

Citizens of the European Union and the European Economic Area (EEA)

People who are citizens of EU/EEA countries have the same rights as Polish citizens when it comes to purchasing real estate. They can buy property in Poland without any special restrictions.

Citizens from outside the EU/EEA

Digital nomads who are not citizens of EU/EEA countries face some restrictions when purchasing real estate in Poland. According to regulations, they must obtain permission from the Minister of the Interior and Administration to purchase property unless they have the status of a long-term resident or meet other conditions (e.g., they have the right to settle in Poland for a longer period).

Purchase of real estate for residential purposes: If a digital nomad intends to buy real estate in Poland for residential purposes (e.g., to live in or use it as a base), there is no need to obtain permission if they meet the citizenship or residency conditions.
Purchase of real estate for investment purposes: For individuals from outside the EU/EEA who want to purchase real estate in Poland solely for investment purposes (e.g., renting it out), additional provisions may apply. In such cases, besides obtaining the minister’s consent, there may also be requirements regarding the minimum area of the property (e.g., no smaller than 0.4 hectares for plots).

Taxes and fees

Digital nomads who decide to purchase real estate in Poland must be aware of various fees and taxes, such as:

Civil law transactions tax (PCC) – If the property is not purchased directly from a developer, the tax is 2% of the property value.
Property tax – Annually, based on the location and size of the property.

Registration and formalities

If a digital nomad decides to purchase real estate and will be living in it, they may need to register their residence at the property (if the stay exceeds 30 days).

III. Can digital nomads access legal assistance in Poland? What are the rules regarding access to legal services for digital nomads, especially those without permanent residence in Poland?

Digital nomads in Poland have the opportunity to access legal assistance, but access to legal services may vary depending on their residence status and professional situation. Here are key points regarding access to legal assistance:

Commercial legal services: Digital nomads can freely use the services of private law firms and legal advisors in Poland. Law firms offer assistance in areas such as:
Public legal aid: Polish regulations provide free legal aid for individuals who meet certain criteria:
- Digital nomads can access free legal aid if they are in a difficult financial situation or meet conditions specified by local authorities (mainly EU citizens and those with legal residency).
- Free legal aid points can be found in city offices and district offices.
Right to a public defender: In criminal cases, foreigners, including digital nomads, have the right to a public defender if they cannot cover the cost of a lawyer on their own or need assistance due to a lack of proficiency in the Polish language.

Digital nomads can access both commercial and public legal services in Poland. The lack of permanent residence is not an obstacle, especially with the development of online services. In case of complicated situations, it is advisable to contact a law firm specializing in foreign clients.

IV. What are the rules regarding data transfer and IT services in Poland?

What regulations govern the transfer of personal data or IT services between Poland and other countries, including those outside the European Union? What rules apply in the context of remote work for companies from different countries?

Rules Regarding Data Transfer and IT Services in Poland

The transfer of personal data and the provision of IT services in Poland are primarily governed by EU and national regulations related to data protection and information security. Particular attention is paid to the GDPR (General Data Protection Regulation) and national laws arising from the Personal Data Protection Act.

Transfer of Personal Data Between Poland and EU Countries

Data transfer between EU member states is unrestricted and does not require additional formalities, provided that the rules set forth by GDPR are adhered to.

Data controllers must implement appropriate safeguards to protect personal data and inform the individuals whose data is being processed.

Transfer of Data Outside the EU/EEA

Transferring personal data to countries outside the European Economic Area (EEA) is subject to additional requirements:

Adequacy Decision: Data transfer is allowed to countries that ensure an adequate level of data protection in accordance with the European Commission’s decision (e.g., Japan, Canada).
Standard Contractual Clauses (SCC): In the absence of an adequacy decision, Standard Contractual Clauses approved by the European Commission may be used.
Binding Corporate Rules (BCR): Used by multinational corporations for internal data transfers.
Other Mechanisms: The regulations also allow for exceptions such as obtaining the consent of the data subject or the necessity of the transfer for the performance of a contract.

Data Security in the Context of Remote Work

Digital nomads providing IT services for companies from various countries must adhere to rules regarding:

Data Security: Implementing appropriate technical and organizational measures, such as data encryption and access authorization.
Data Processing Rules: Processing data in accordance with GDPR, especially when dealing with personal data of clients from outside the EU.
Conclusion of Appropriate Agreements: It is necessary to sign personal data processing agreements between the employer and the digital nomad.

Polish Regulations on Providing IT Services

Telecommunications Law and the Act on Providing Services by Electronic Means: These laws define the principles for providing IT services in Poland, including requirements related to the protection of user data and information storage.
Tax Regulations: Digital nomads should consider tax obligations when providing IT services to foreign clients from Poland.

V. Can Digital Nomads Use Banking Services in Poland?

What rules apply when a digital nomad wants to open a bank account in Poland? Do they need to meet specific requirements if they do not have Polish citizenship or residence registration?

Yes, digital nomads can use banking services in Poland, but they must meet certain requirements, especially if they do not have Polish citizenship or permanent residence. Below are the key rules for opening bank accounts in Poland for individuals who are not Polish citizens:

General Requirements for Opening a Bank Account in Poland

To open a bank account in Poland, a digital nomad must meet several basic requirements. While the procedure may vary slightly from bank to bank, it typically includes:

Proof of Identity: A valid identity document (e.g., passport or ID card) is necessary. If the person is not a Polish citizen, the passport will be the primary document.
Correspondence Address: Banks in Poland require a correspondence address. For digital nomads without a permanent residence in Poland, it is possible to provide a temporary address, such as the address of a rented apartment, a family or friend’s address, or a coworking space address (in some banks).
PESEL Number: If the individual does not have a PESEL number (Polish identification number), the bank may request additional documents, such as a visa or residence card, depending on the situation. However, some banks may open an account without a PESEL number, requiring only a passport and proof of legal stay.

Digital Nomads Without Permanent Registration

For digital nomads who do not have a permanent residence in Poland, banks require them to provide a correspondence address, as mentioned earlier. Additionally:

Residence Permit: Non-EU citizens may be asked to show proof of their legal stay in Poland (e.g., visa, residence card, temporary residence permit). EU/EEA citizens only need to provide proof of identity unless they have been in Poland for more than three months, in which case a residence registration certificate might be required.
Proof of Income: Banks may ask for evidence of stable income. This could include an employment contract, proof of income to the account (e.g., from remote work, freelancing, or business income), or other documents proving financial stability.

Types of Bank Accounts Available for Digital Nomads

Digital nomads can open different types of bank accounts depending on their needs:

Personal Account: The basic account for daily transactions such as transfers, online payments, or ATM withdrawals. Most banks offer personal accounts that are also available to foreigners.
Foreign Currency Account: If the digital nomad works in foreign currencies (e.g., USD, EUR), they may consider opening a foreign currency account that allows holding funds in various currencies. This is beneficial if they regularly receive payments in currencies other than PLN.
Business Account: If the digital nomad runs a business in Poland (e.g., freelancing, owning a company), they can open a business account to manage the finances related to their business activities.

Online Banks and Fintechs

In Poland, online banks (e.g., mBank, ING, Revolut) are also available, which often offer simplified account opening procedures online, making them convenient for digital nomads. Some online banks allow account opening entirely online without the need to visit a branch. In such cases, identity verification may occur via video call or by submitting document scans.

Tax Requirements

Although not directly related to opening a bank account, digital nomads should also be aware that they may be subject to the Polish tax system if they earn income within Poland or have tax residency status in Poland. In such cases, they will need to submit the appropriate tax declarations and report their income to the Polish tax office.

Obstacles and Challenges

Digital nomads may face some difficulties when opening a bank account in Poland, especially if they do not have a permanent address or PESEL number. However, many banks strive to simplify this process, and digital nomads can also take advantage of fintech services and online banks, which often have more flexible requirements.

VI. What regulations apply to digital nomads running a business? What regulations apply to the export or import of goods by digital nomads, especially those engaged in e-commerce?

Digital nomads running businesses, including those involved in e-commerce, may encounter a range of regulations regarding the import and export of goods, depending on where they conduct their business and the countries they export to or import from. Below are the rules related to the import and export of goods by digital nomads running businesses in Poland:

Rules for importing goods by digital nomads

Import of goods to Poland – Individuals running businesses (including e-commerce) and importing goods into Poland from other countries (outside the European Union or from other EU member states) must comply with the applicable customs, tax, and trade regulations.

VAT: Importing goods to Poland is subject to VAT payment. For imports from non-EU countries, businesses must pay an import VAT at the standard rate of 23%. Depending on the value of the goods and the destination, there may be different procedures and VAT rates.

Customs Duties: For goods imported from outside the EU, digital nomads must also comply with customs regulations. This means that depending on the type of goods, they may be required to pay customs duties (customs fee), and to follow procedures related to goods classification (customs code). It is important to note that when importing from non-EU countries, the value of the duty and the customs clearance procedure may vary depending on the goods.

EORI Number: To import goods from non-EU countries, businesses (including digital nomads) must have an EORI number (Economic Operator Registration and Identification). This is an identification number issued by customs authorities, allowing the submission of customs declarations.

Sanitary and Epidemiological Regulations and Other Requirements: Importing certain goods, such as food, medicines, cosmetics, or medical supplies, requires compliance with specific regulations, such as sanitary and epidemiological standards. Entrepreneurs must ensure that the imported goods meet all the regulations and standards required by Polish law.

Rules for exporting goods by digital nomads

Export of goods from Poland – If a digital nomad runs a business and ships goods from Poland to other countries (both within the EU and outside the EU), they must follow the following rules:

VAT: In the case of exporting goods to non-EU countries, the goods are exempt from VAT in Poland. For exports to other EU countries, the so-called reverse charge VAT applies, meaning that the recipient in the EU country will be responsible for paying the VAT.

Customs Rules: Exporting goods from Poland to non-EU countries requires customs clearance. Businesses must declare the exported goods and provide the necessary documentation (e.g., export invoice). They must also obtain an EORI number to complete the customs procedures.

Export Documentation: Entrepreneurs running e-commerce businesses must have the appropriate documentation proving export, including export invoices, customs declarations, and proof of delivery (e.g., waybill). These documents may be required by customs officers and in case of any tax audits.

Export Declaration: To ship goods from Poland, businesses must submit an export declaration in the customs system. This is a requirement to ensure that the goods are physically shipped outside the EU and fully comply with export regulations.

Export and import of goods within e-commerce

For digital nomads running businesses in e-commerce (online sales), both the export and import of goods come with additional requirements that must be met:

Sales Platforms: In the case of selling goods online (e.g., on platforms like Amazon, eBay, or Shopify), digital nomads must adhere to the regulations applicable on these platforms and comply with customs and tax requirements both in Poland and in the recipient country.

VAT Rules in E-commerce: Since July 1, 2021, new EU VAT rules for e-commerce apply, which simplify VAT rules for sales of goods between EU countries. The introduction of the One Stop Shop (OSS) system allows VAT registration in one EU country and VAT settlements for sales to other EU countries. This makes it easier for digital nomads running online sales to manage their tax obligations.

International Transport Rules: The sale of international goods involves organizing transport, which may include various forms of transport, such as sea, air, or road transport. It is important for digital nomads to familiarize themselves with the regulations regarding the transport of goods, liability for transport, and insurance rules for the goods.

Customs and Tax Rules for Goods Shipped Online

Online sales of goods, especially to countries outside the EU, require compliance with appropriate customs and tax regulations. For low-value goods (under 22 EUR), exports to non-EU countries are VAT-exempt. For goods valued above 22 EUR, VAT is charged according to the applicable regulations.

VII. What intellectual property protection laws apply to remote work? What regulations regarding copyright and patents are relevant to digital nomads, especially those working on remote projects?

Intellectual Property (IP) regulations are crucial in remote work, particularly for digital nomads who may collaborate with companies or clients from different countries. Intellectual property protection includes areas such as copyright, patents, trademarks, and industrial designs. In the context of remote work, especially for projects carried out by digital nomads, there are several important issues related to copyright and patents that should be taken into consideration.

Copyright

Copyright refers to the protection of creative works, such as software, texts, graphics, films, music, or other forms of intellectual creativity. The rules for copyright protection for digital nomads working remotely are governed by both national and international law, including the Berne Convention (1886) and EU directives.

General Copyright Rules in Poland:

Creator’s Right to Protect Their Work: In Poland, the author of a work (e.g., programmer, graphic designer, writer) automatically acquires copyright to their creation as soon as it is made. Registration of the work is not required to obtain copyright protection.
Moral and Economic Rights: Copyright is divided into moral rights (e.g., the right to attribution) and economic rights (e.g., the right to sell or license the work). In remote work, it is important to determine who holds the economic rights to the work created under the agreement. Typically, unless otherwise agreed, economic rights may be transferred to the employer or client through a work contract or employment agreement.
Transfer of Copyright: To transfer copyright to the employer or client, a digital nomad should conclude a relevant agreement specifying that the copyright to the work is being transferred. In the case of a work contract, the transfer of copyright is often a standard part of the agreement’s terms.
Licenses: Digital nomads may also choose to license their works, granting others the right to use them without transferring full copyright. For example, a license may specify the territory, duration, and conditions of use.

Remote Work and Copyright:

Ownership Based on the Agreement: For remote work, it is essential to clarify in the agreement who owns the copyright to the materials created. If a digital nomad creates something for a client or company, the client typically takes ownership of the copyright unless stated otherwise in the agreement. It is important to clearly indicate whether the copyright remains with the creator or is transferred to the contracting company.
National and International Protection: Remote work in an international context may require adherence to various legal systems of copyright protection. In Poland, both EU copyright law and international treaties ensure protection for works created by citizens of signatory countries. Regardless of where the creator and recipient of the work are located, copyright protection is relatively consistent across international agreements.

Patents

Patents protect technical inventions such as new devices, processes, or technologies. Digital nomads who create or develop new technical solutions while working remotely can apply for a patent on their inventions.

Patent Rules in Poland:

Inventions and Patents: To obtain a patent in Poland, an invention must meet specific criteria: it must be new, involve an inventive step, and be industrially applicable. The applicant submits the patent application to the Polish Patent Office (UPRP).
Patent Ownership: In remote work, especially in the fields of technology and software, it is crucial to determine who owns the rights to the invention. Patent rights depend on the agreement between the parties. For inventions created while working for an employer or client, the inventor often transfers the rights to the employer or company. Therefore, any agreement regarding inventions should clearly state who will own the patent and what compensation will be provided to the inventor.
International Patents: Digital nomads working remotely for companies in different countries can also apply for patent protection in other countries using systems like the Patent Cooperation Treaty (PCT), which allows for the submission of international patent applications.

Trademarks and Other Forms of IP Protection

In addition to copyrights and patents, digital nomads may also encounter protection for other forms of intellectual property, such as trademarks and industrial designs.

Trademarks protect names, logos, slogans, and other elements identifying a brand or product. If a digital nomad runs a business involving a brand, they should consider registering a trademark to protect their brand in the market.
Industrial Designs protect the appearance of products, such as packaging or equipment elements that are unique and have market value.

Rules for Digital Nomads Working with Clients or Employers

Intellectual Property and Client Contracts: It is crucial for digital nomads to enter into contracts that clearly specify which party holds the rights to the results of their work. If a digital nomad works on a project that involves creative or technical work, the contract should specify who will own the copyright to the works and the patent rights to any inventions.
Data Protection and Confidentiality: Since digital nomads often work remotely, attention should also be paid to data protection regulations (e.g., GDPR in the EU) that may apply to any projects where personal data is processed.

VIII. What rules apply to the legality of remote work in Poland? What regulations govern remote work in Poland? Do digital nomads need to sign a special employment contract or civil contract?

In Poland, the rules regarding the legality of remote work are governed by a range of legal provisions that define the rights and obligations of both employees and employers. Remote work became especially popular after the COVID-19 pandemic, and the regulations in this area were adapted to the new realities. For digital nomads working remotely, there are different regulations depending on the form of employment, the type of contract, and the nature of the work they do. Below are the key issues concerning remote work in Poland:

Remote Work in Polish Law

Remote work in Poland is regulated based on the Labor Code and provisions related to remote work during the pandemic. The introduction of a definition for remote work and its organization in the Labor Code occurred in 2023.

Rules for Remote Work in Poland:

Definition of Remote Work: According to the regulations, remote work means performing work duties outside the employer’s headquarters, using electronic communication tools. This means that the employee does not need to work in the office and the work can be carried out from home, another location, or while traveling.
Employment Contract: For remote work to be legal, it must be appropriately specified in the employment contract or a mutual agreement between the parties. In the case of an employment contract, the employer and employee should agree on whether the work will be performed remotely, the rules for remote work (e.g., working hours, availability, work tools), and the conditions that will be established.
Employer’s Obligations: The employer is obliged to provide the appropriate tools for remote work (e.g., computers, software) and cover the costs related to remote work (e.g., electricity, internet costs). The employer must also ensure conditions that allow the employee to maintain work efficiency and safety.

Types of Contracts for Remote Work

Digital nomads working remotely can sign various types of contracts, depending on the form of employment and the scope of cooperation. While the regulations do not require a special contract for remote work, these contracts may vary based on the form of cooperation:

a) Employment Contract

Remote work can be performed based on an employment contract. This contract includes a range of rights and obligations for the employee and employer:

Scope of Duties: The contract should clearly specify that the work will be performed remotely, as well as the scope of duties, working hours, supervision, and availability.
Salary: The employee is entitled to the salary specified in the employment contract. Remote work does not change the salary amount, but it may involve additional benefits or reimbursement of costs related to remote work (e.g., for internet or electricity).

b) Civil Law Contract (Contract of Mandate, Contract for Specific Work)

Digital nomads can also work in Poland under a civil law contract, which regulates cooperation between a company and an individual running a business. There are no formal requirements for the location of work under a contract of mandate or a contract for specific work. People working under civil law contracts can perform their duties remotely, but the contract should contain clear provisions regarding the scope of work, deadlines, and compensation.

Contract of Mandate: The contractor can work remotely, but the scope of work and deadlines must be precisely defined. The client is not obliged to provide work tools, but may do so under the terms of the contract.
Contract for Specific Work: Remote work under a contract for specific work is possible as long as the final product or result (e.g., a project, product) is specified in the contract.

c) Temporary Employment Contract

Digital nomads may also work in Poland under a temporary employment contract. In such cases, they can perform remote work, but the contract will specify the duration of the cooperation and the conditions for its termination.

Obligations of Digital Nomads in Poland

Digital nomads working remotely in Poland have certain obligations arising from legal provisions, regardless of whether they are employed under an employment contract or a civil law contract. Primarily:

Remote Work Notification: A person working remotely in Poland, such as a digital nomad, should enter into the appropriate contract with their employer or contractor, specifying that they will be working remotely.
Tax Registration: If a digital nomad is not a Polish citizen, they may be required to register in Poland to obtain a VAT number (NIP) if they provide services to Polish companies and earn income in Poland. They must also comply with tax settlement regulations.

Health and Safety Rules for Remote Work

Health and Safety: The employer in Poland is obliged to ensure appropriate conditions for remote work, including compliance with health and safety rules. The remote employee, especially a digital nomad, should have access to a work environment that meets safety and hygiene requirements, and the employer must provide appropriate training in this regard.
Health Protection: In remote work, it is important for digital nomads to take care of their own health and comfort. While there are no special regulations in Poland regarding this aspect of remote work, the employer may, under the contract, cover costs related to ergonomic furniture or computer equipment to improve the conditions for remote work.

Remote Work and Working Time

In the context of remote work, the same regulations regarding working hours apply as for office-based work. In Poland, the maximum working time per day is 8 hours, and per week, it is 40 hours. For remote work, the employer is also obliged to monitor the working hours of employees, including digital nomads.

Date: 22/03/2024