Seafarers who work on merchant ships and deliver goods are subject to the tax laws of both the country where they have their tax residence and the country where the flag of the ship on which they work is located.
Tax residence is the country in which an individual resides permanently or resides for a period exceeding 183 days in a tax year.
In the case of seafarers, tax residence is determined on the basis of a combined criterion. This criterion includes:
The flag of a ship is a national symbol that is flown on the ship. The flag determines the country that has jurisdiction over the ship.
In the case of seafarers, the flag state of the ship is important for determining the tax law that applies to their income.
The taxation of seafarers' income is determined by the following factors:
In the case of seafarers who have tax residence in Poland, income earned from working on a merchant ship is subject to tax in Poland.
Both income earned on Polish ships and foreign ships are subject to tax.
An exception to this rule is income earned on ships that sail under the flag of a country with which Poland has signed a tax treaty.
In such a case, the seafarer's income is subject to tax in Poland only to the extent that it is not subject to tax in the flag state of the ship.
In the case of seafarers who earn income from working on foreign ships, they have the right to use the abolition relief.
The abolition relief allows for a deduction from the personal income tax (PIT) amount of the tax paid abroad.
The amount of the abolition relief is calculated as the ratio of the amount of tax paid abroad to the amount of tax that would be due in Poland for the same income.
In the case of seafarers who work on foreign ships, it is very important that they are aware of the tax laws that apply to their income.
It should be remembered that in the case of seafarers who have tax residence in Poland, income earned from working on a merchant ship is subject to tax in Poland.
In the case where this income is also subject to tax in the flag state of the ship, the seafarer may use the abolition relief.
To use the abolition relief, the seafarer must file a PIT-36 tax return and attach to it proof of payment of tax abroad.
The taxation of seafarers is a complex issue that depends on many factors.
In the case of seafarers who have tax residence in Poland, income earned from working on a merchant ship is subject to tax in Poland.
In the case where this income is also subject to tax in the flag state of the ship, the seafarer may use the abolition relief.
To use the abolition relief, the seafarer must file a PIT-36 tax return and attach to it proof of payment of tax abroad.
Podatki marynarzy
Marynarze, którzy pływają na statkach towarowych i dostarczają towary, podlegają pod przepisy podatkowe zarówno państwa, w którym mają rezydencję podatkową, jak i państwa, w którym znajduje się bandera statku, na którym pracują.
Rezydencją podatkową jest kraj, w którym osoba fizyczna przebywa na stałe lub przebywa w nim przez okres przekraczający 183 dni w roku podatkowym.
W przypadku marynarzy, rezydencję podatkową ustala się na podstawie kryterium łącznego. Kryterium to obejmuje:
miejsce zamieszkania,
centrum interesów osobistych lub gospodarczych,
miejsce zamieszkania rodziny.
Jeżeli marynarz posiada rezydencję podatkową w Polsce, to podlega opodatkowaniu od całości swoich dochodów, zarówno tych uzyskanych w Polsce, jak i za granicą.
Bandera statku to znak państwowy, który jest wywieszony na statku. Bandera określa państwo, które sprawuje jurysdykcję nad statkiem.
W przypadku marynarzy, państwo bandery statku jest istotne dla ustalenia prawa podatkowego, które ma zastosowanie do ich dochodów.
Opodatkowanie dochodów marynarzy uzależnione jest od następujących czynników: