Money, taxes and retirement
Bank accounts, taxes, saving, investing, and pensions and benefits from two countries.
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Bürgergeld in Germany – what it is, who qualifies, amounts, how to apply (2026)
Bürgergeld (since 2023, replacing Hartz IV / ALG II) is a German social benefit for working-age individuals (15-67) who are capable of work but have low income.
Tax Residency and PIT for the Polish Diaspora: Where You Pay Taxes When Living Abroad (2026)
When you are a Polish tax resident (183 days or center of vital interests), what a non-resident still settles in Poland, what the 1974 agreement with the USA provides, which method of avoiding double taxation applies to your country, the abatement relief up to 1360 PLN, Social Security in Poland, and online settlement from abroad.
Personal Investment Accounts (OKI) and the Belka Tax: What Really Changes (2026/2027)
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.
ZUS from Abroad: How to Apply for Retirement While Living Abroad
When ZUS grants a pension to a person living abroad (without a minimum contribution period for those born after 1948), where to submit an application in the EU, the USA, and in countries without an agreement, forms EMP, PL/USA 4, and EZZ, payment to an account abroad, and form EMRG.
Pension from Multiple Countries: Map of Poland's Social Security Agreements (2026)
Poland has 13 active bilateral social security agreements, ranging from the former Yugoslavia to Belarus, with agreements with Albania and Japan ratified but not yet in effect.
Treasury Bonds, IKE/IKZE, and Saving in Poland While Living Abroad (2026)
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'.
Newest guides (86)
Deposit or Advance: What is Lost, What is Returned Doubly, and How to Write it in the Contract (2026)
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).
Pension from Multiple Countries: Map of Poland's Social Security Agreements (2026)
Poland has 13 active bilateral social security agreements, ranging from the former Yugoslavia to Belarus, with agreements with Albania and Japan ratified but not yet in effect.
Benefits and Pensions in the European Union: Coordination, Aggregation of Periods, A1 and S1 (2026)
A guide to EU coordination of social security, including which country insures you, A1 and telework, pensions from multiple countries with a single application, EHIC, S1 and S2, Kindergeld with a differential supplement, U2 unemployment benefit for 3 to 6 months, and the status of the 2026 regulatory revisions.
Pension from Australia and ZUS: Age Pension, superannuation, and social security agreement (2026)
The Age Pension (up to ~1200 AUD/2 weeks) depends on years of residence and asset testing – the Polish ZUS pension reduces it, and payments abroad are proportional to AWLR (full amount for 35 years). The 2010 agreement sums periods (only 12 months of Australian residency required), superannuation remains until age 60 (outside the agreement!), and tax – a rare luxury – is paid only in the country of residence (Article 18).
Taxes Between Norway and Poland: Kildeskatt, Commuters, Exit Tax, and Returning to Poland (2026)
PAYE 25% or regular settlement with commuter deductions (travel to Poland, accommodation)? Parameters for 2026, credit method from 2021 (PIT-36/ZG, abatement relief without limits for offshore!), two Norwegian 'tails' upon return: 3-year tax residency after 10+ years and exit tax (exemption amount 3 million NOK) – plus barnetrygd 2012 NOK exported to Poland. Note: Polish pages of Skatteetaten no longer exist.
Norwegian Pension and ZUS: EEA Coordination, 15% Withholding Tax, and Payments to Poland (2026)
Norway operates like the EU through the EEA: periods accumulate (only 5 years total is required), one application in the country of residence, and payments to Poland without reductions. G from 1.05.2026 = 136,549 NOK; 15% withholding tax at source with an EEA loophole (90% rule); employee pension OTP remains in Norway until age 62 (norskpensjon.no!) and a paper leveattest, which NAV monitors annually.
Taxes Between Canada and Poland: CRA Residency, Exit Tax, TFSA/RRSP, and Returning to Poland (2026)
Canada has an exit tax (deemed disposition, T1161/T1243) – but the treaty provides a loophole: step-up under Article 13(7) in Poland. MLI changed the method to credit, RRSP→RRIF reduces withholding from 25% to 15%, TFSA is a trap (Poland taxes it), rental section 216/NR6, sale T2062 – plus 2026 parameters with a new federal rate of 14%.
Pension from Canada and ZUS: CPP, OAS, and Polish Pension – Social Security Agreement (2026)
CPP (max 1507.65 CAD) and OAS (751.97/827.17 CAD) can be received in Poland – the 2009 agreement sums periods, and Polish years fulfill the 20-year requirement for OAS abroad.
Taxes and Money Between the UK and Poland: Residency, Double Taxation, and Return (2026)
Since 2020, Poland has applied the credit method for income from the UK, with PIT-36/ZG for residents and a possible additional payment, while the abatement relief (1360 PLN) does not cover rental income or dividends.
State Pension and ZUS: Pension from the UK and Poland after Brexit (2026)
UK and Polish periods still count together, State Pension (£241.30/week from April 2026) is indexed in Poland, and the S1 form provides retirees with NHS treatment at the UK's expense; the key news is that from April 6, 2026, NI contributions from abroad are tightened (Class 2 abolished, Class 3 requires 10 years) – you can still pay for back years up to 2025/26 under the old rules, plus taxes from the 2006 agreement and why to keep your occupational pension in the UK.
Taxes Between Germany and Poland: Tax Classes, Tax Refunds, and Double Taxation (2026)
German salary is exempt in Poland (exemption with progression – the MLI convention has not changed this!), and without Polish income, you do not file a PIT at all.
Pension from Germany and ZUS: EU Coordination, Taxes, and the Neubrandenburg Finanzamt Trap (2026)
Polish and German periods are summed up (only 5 years in total are needed), one application in the country of residence (ZUS Opole handles PL–DE matters), and as of July 1, 2026, the pension point is worth 42.52 EUR (+4.24%). Traps: the German pension is taxed in Germany (Neubrandenburg – service in Polish), the bank will deduct 9% for NFZ, and the 13th/14th pension may be 'counted' towards German benefits.
Kindergeld and Family Benefits from Germany When Children Live in Poland: EU Coordination and 800+ (2026)
Kindergeld of 259 EUR/month is also available for children in Poland – EU priority rules determine whether Germany pays the full amount or a differential supplement above 800+. Step-by-step application to Familienkasse (Steuer-ID, children's PESEL, SED/EESSI exchange), Elterngeld, Kinderzuschlag, and the reformed basic benefit from July 1, 2026.
Tax Residency and PIT for the Polish Diaspora: Where You Pay Taxes When Living Abroad (2026)
When you are a Polish tax resident (183 days or center of vital interests), what a non-resident still settles in Poland, what the 1974 agreement with the USA provides, which method of avoiding double taxation applies to your country, the abatement relief up to 1360 PLN, Social Security in Poland, and online settlement from abroad.
Treasury Bonds, IKE/IKZE, and Saving in Poland While Living Abroad (2026)
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'.
Retirement from the USA and Poland: Repeal of WEP, Adjustments from Social Security, and ZUS Pension Abroad (2026)
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.
Personal Investment Accounts (OKI) and the Belka Tax: What Really Changes (2026/2027)
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.
L4 Without Myths: What You Can Really Do on Sick Leave, ZUS Controls After the Reform, and Employee Rights (2026)
What is allowed and what is not during sick leave after the reform of April 13, 2026: codes 1 and 2, daily and incidental activities, ZUS and employer controls, the obligation to report your address within 3 days, protection against dismissal, L4 abroad, and free appeals to court.
Money from ZUS and OFE after the death of a loved one: subaccount, guaranteed payment, and ENS (2026)
What may remain after a deceased person in ZUS and OFE: subaccount, OFE account, guaranteed payment, and unrealized benefits. Where to start (first OFE or USS application), what documents are needed, no deadline for the subaccount, 12 months for ENS, 19% tax, and inheritance debts.
Subaccount in ZUS: what it is, how to check it, valorization, inheritance, and division during divorce (2026)
Who has a subaccount in ZUS and where the money comes from, valorization linked to GDP growth (+10.61% in 2026), checking in eZUS in 5 minutes, safety slider, division during divorce and inheritance, and the UWU form. Legal status: July 2026, verified against legal texts and zus.pl.
Frequently Asked Questions about ZUS: Comprehensive FAQ 2026
A comprehensive, practical FAQ about ZUS for 2026, covering PUE and eZUS accounts, trusted profiles, pensions, disability benefits, survivor benefits, entrepreneur contributions, and a section important for the Polish diaspora regarding handling matters from abroad, with concise and specific answers, noting that some amounts are adjusted annually, so the latest values should be confirmed on zus.pl.
Pension After Death: What Happens to the Deceased's Benefits and What Next
After the death of a pensioner, the benefit does not disappear but is also not inherited; this guide clarifies what happens to the last pension payment, overpayments, family pensions, subaccounts, OFE, guaranteed payments, and the funeral allowance of 7000 PLN.
OFE after death and guaranteed payment from ZUS: who is entitled to the money and how to recover it
After the death of a person saving in the second pillar in OFE and on the ZUS subaccount, there may be funds that do not expire but are not paid out automatically; this article explains how the funds from OFE are divided, what the safety glide path is, and how the separate guaranteed payment works if the retiree died within 3 years of their first pension.
Family Pension from ZUS: Who is Entitled, How Much is it, and How to Apply (ERR)
The family pension from ZUS is available for children, widows or widowers, and parents: conditions under the law, a single pension shared equally (85%, 90%, or 95%), the minimum amount of 1978.49 PLN from March 2026, ERR application and when it is payable, earning limits, widow's pension (15%, increasing to 25% in 2027), and payments abroad.