An advance payment is always returned – and that is why it secures nothing; a deposit disciplines both parties: if you withdraw – you lose the 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 income, property sales, ZUS), methods to avoid double taxation country by country, the abatement relief of 1360 PLN, e-PIT and micro-account from abroad, and the new 2026: 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The Social Security Fairness Act repealed WEP and GPO – ZUS pension no longer reduces American benefits; this guide explains eligibility for adjustments, the need to apply NOW, how to combine ZUS and Social Security periods, pension transfers 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.