Money, taxes and retirement
Bank accounts, taxes, saving, investing, and pensions and benefits from two countries.
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Newest guides (18)
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.
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The Social Security Fairness Act repealed WEP and GPO – ZUS pension no longer reduces American benefits.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.
Funds from the ZUS sub-account after a deceased person: who is entitled and how to collect them (USS application)
The ZUS sub-account after death is divided and paid out: the spouse receives half of the funds from the period of community property to their own sub-account, the rest goes to designated individuals, and in the absence of a designated heir, the funds enter the estate. If the deceased was a member of OFE, the application is first submitted to the fund; without OFE, the USS application is submitted to ZUS. There is no deadline for the application, and 19% PIT is deducted from the payout.
Funeral Benefit 2026: 7000 PLN from January 1. Who is eligible, form Z-12, and how to apply
The funeral benefit for deaths occurring from January 1, 2026, is 7000 PLN, up from the previous 4000 PLN, with full payment to family members and reimbursement to non-family members up to the limit, requiring form Z-12 and documentation submitted within 12 months.
ZUS can pay money after a deceased person. The family has 12 months to submit the ENS application
Unrealized benefits refer to pensions or annuities owed to the deceased that were not paid out in time, detailing who receives them under Article 136 of the pension act, what documents to attach to the ENS application, where to submit it, and why the 12-month deadline from the date of death is strict.
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.
How to Report a Death to ZUS When a Loved One Dies Abroad: Documents, Deadlines, and Benefits
A loved one receiving a pension from ZUS died abroad? We explain how and where to notify ZUS, what death certificate is sufficient (including from the USA, without translation), what happens to the money after death, and how to apply for a funeral benefit of 7000 zł (Z-12), family pension (ERR), and unpaid pension (ENS).