The term "resident" can be used in the context of residence and taxation. A CFR-1 certificate can be completed to confirm tax residency.

A resident is generally a person who has a permanent residence permit to live in a country. Typically, a person who lives in a given country is liable to pay tax on all of their income in that country, regardless of whether it is earned domestically or abroad. Being a resident also means being registered with the immigration office or municipality in that country.

Tax residency refers to the country in which income is taxed. Typically, this is the country where you spend most of your time and/or where you work. Tax residency means that you are not liable to pay taxes in any other country, including your country of citizenship if that country is different (except for U.S. citizens). The criteria for tax residency for each country can be found on the OECD website.

In Poland, the following criteria for tax residency apply. A person is a subject of tax residency if:

• has a center of personal or economic interests (center of vital interests) in Poland, or
• spends more than 183 days during the financial year in Poland.

These rules apply taking into account the agreements on the avoidance of double taxation.

The status of a tax resident in Poland means that you must declare all income for tax purposes in Poland, regardless of the country in which this income was received.

If you do not have the status of a tax resident in Poland, you are a non-resident. As a non-resident, you declare only income received from sources located in Poland.

You can confirm your tax residency in Poland by obtaining a tax resident certificate for tax purposes in Poland, issued by the tax office on form CFR-1.

In turn, such a status as an electronic resident is associated only with a digital status.