An advance is always returned – and that's why it secures nothing; a deposit disciplines both parties: if you withdraw – you lose your payment, if they withdraw from you – you receive double the return (art. 394 CC).
The 183-day rule and center of vital interests, what non-residents still report in Poland (rental, sale of property, ZUS), methods to avoid double taxation country by country, abatement relief of 1360 PLN, e-PIT and micro-account from abroad, and the new 2026 requirement: crypto reporting DAC8.
Record sales of retail bonds and EDO 5.35% in the first year – but non-residents must make their first purchase in person, and online registration requires a Polish bank account. How to buy from abroad, what to do with IKE/IKZE and OIPE after emigration, taxes (0% at source for US residents), PFIC/FBAR traps, and false '12% bonds'.
The Social Security Fairness Act repealed WEP and GPO – ZUS pension no longer reduces American benefits. Who is entitled to adjustments and why you need to apply NOW, how to combine ZUS and Social Security periods, transferring pensions to the USA, proof of life, and taxes on both sides.
The Sejm and Senate have passed the OKI law – but the Belka tax remains. We explain how the limits of 100,000 PLN and 25,000 PLN work, the new tax on asset value, whether non-residents can open an account, and where the media are mistaken. Status as of July 23, 2026.