Tax resident of Ukraine in Poland, Germany and the Czech Republic: how to protect your income and not pay taxes twice

Thousands of Ukrainians who, due to forced migration or business relocation, have found themselves in European Union countries remain closely tied to their homeland. Many continue to work as Ukrainian sole proprietors, receive salaries from domestic employers, or manage their businesses remotely. However, long-term residence abroad poses a serious legal challenge—the risk of double taxation.

How can you protect your assets and prove to European tax authorities that you remain a taxpayer in Ukraine? The key tool for this is official confirmation of your status. If you need professional assistance in obtaining this document without unnecessary red tape, the lawyers at Enwolt are ready to handle the entire process for you—detailed terms and service fees are available on the tax resident certificate page.

Why does the risk of double taxation arise in the EU?

Most European countries, including Poland, Germany, and the Czech Republic, consider an individual to be a tax resident if they stay in their territory for more than 183 days during a calendar or tax year. Once this period expires, the local tax office (for example, the Urząd Skarbowy in Poland or the Finanzamt in Germany) has legal grounds to require you to file tax returns and pay taxes on all your worldwide income, including income earned in Ukraine.

At the same time, Ukraine considers you a resident because you have a sole proprietorship here, a registered place of residence, or family members living here (which indicates the center of your vital interests). This creates a legal conflict: two countries are simultaneously claiming taxes on your income.

To resolve such situations, Ukraine has concluded special international double taxation treaties with Poland, the Czech Republic, and Germany. However, these agreements do not take effect automatically. To take advantage of tax benefits and exemptions from foreign taxes, you must provide documentary evidence of your connection to the Ukrainian tax system.

Specifics of proving residency in different countries

Each country has its own specific procedures for auditing foreign nationals, so there is no single standard procedure.

1. Poland (Urząd Skarbowy)

Polish tax authorities take a very close look at the income of Ukrainian sole proprietors who are physically present in Poland. Even if you diligently pay the 5% flat tax in Ukraine, Poland may determine that your business is managed from its territory and, therefore, must be taxed at Polish rates. A certificate from the State Tax Service of Ukraine is the first and most important document that allows you to refute claims by Polish tax authorities during the annual filing of your PIT return.

2. Germany (Finanzamt)

German tax legislation is among the strictest in the world. If the German Finanzamt notices that you have been residing in the country for more than half a year and are receiving funds on Ukrainian cards or accounts, you will be taxed according to a progressive tax scale (which can reach 42–45%). Without official confirmation of Ukrainian residency, it is practically impossible to prove your case to the German authorities. In addition, the German authorities almost always require that Ukrainian documents be properly certified.

3. Czech Republic (Finanční úřad)

The Czech Republic also actively monitors the economic activities of expats. For Czech authorities, the existence of a long-term lease or employment is a key factor. If you wish to retain your status as a Ukrainian taxpayer, you will need to provide the Czech tax authorities with compelling counterarguments, with a certificate from the State Tax Service of Ukraine serving as the primary evidence.

The Role of a Certificate of Tax Residency in Ukraine

An official certificate of tax residency is a document issued by Ukrainian regulatory authorities that certifies that you are a taxpayer in Ukraine in accordance with domestic legislation and the provisions of international treaties.

What are the benefits of having this document while abroad?

• Protection Against Double Taxation: A foreign tax authority will not have the right to tax income that is already legally subject to taxation in Ukraine.
• Maintenance of Sole Proprietorship Status: You will be able to continue operating within Ukrainian jurisdiction without fear of fines from European regulators.
• A Selling Point for Banks: European financial institutions often freeze Ukrainians’ accounts due to unclear tax status. Providing this certificate resolves most issues during the compliance review process.

How to Protect Your Income: A Step-by-Step Guide for Ukrainians in the EU

If you realize that the duration of your stay in Poland, Germany, or the Czech Republic is approaching a critical threshold or has already exceeded it, follow this plan:

1. Determine the center of your vital interests. Gather evidence that your business, property, real estate, or close relatives remain in Ukraine.
2. Request a certificate of residence from the State Tax Service. You can submit the application remotely; however, in practice, Ukrainians often face rejections due to incorrectly filled-out forms, missing up-to-date registration data, or technical glitches in the Taxpayer’s Electronic Account.
3. Ensure the document is internationally legalized. Simply downloading and printing the certificate is not enough—European government agencies will not accept it. For the document to be legally valid in Poland, the Czech Republic, or Germany, it must undergo the apostille and translation procedures. Our company provides a full range of these services; you can learn more about them in the section: Administrative Consultations.

Why should you entrust this process to the professionals at “Enwolt”?

Trying to communicate with tax authorities on your own—especially while outside Ukraine—takes a lot of time, energy, and resources. Even the smallest mistake in an application can result in weeks of delays while it’s reviewed again.

The specialists at Enwolt specialize in legalizing residency statuses and preparing personal documentation for Ukrainian citizens abroad. We will help you:

• Properly compile a package of documents and submit an application to the State Tax Service without your personal presence.
• Guarantee receipt of a tax residency certificate within the optimal timeframe.
• If necessary, apostille the document and provide a professional translation for submission to tax authorities in Poland, Germany, the Czech Republic, or any other country in the world.

Don’t wait until a foreign tax authority sends you penalty notices or blocks your bank cards. Protect your income, business, and capital today by contacting trusted lawyers. For a detailed consultation and to begin the application process, visit the service page: Certificate of Tax Residency Status in Ukraine.