PIT/ZG — when it is required and how kloPIT handles it

What is PIT/ZG?

PIT/ZG supplements PIT-38 when you need to show foreign-source income and foreign tax paid by country. In the PIT-38 attachment, kloPIT maps share income to PIT/ZG C.3. 1 „PIT/ZG”6 „automatycznie dołączy do zeznania załącznik PIT/ZG”

Share income goes to PIT/ZG

The official PIT-38 flow exposes PIT/ZG C.3 for income under art. 30b, i.e. share and similar capital-market income. kloPIT therefore generates PIT/ZG from sell trades by country. 4 „z odpłatnego zbycia papierów wartościowych”6 „automatycznie dołączy do zeznania załącznik PIT/ZG”

Dividends stay in PIT-38 by default

Foreign dividends are settled in PIT-38 section G as flat-rate income under art. 30a, with the foreign tax credit shown in positions 47-49. They do not create PIT/ZG entries by default. 2 „podatek dochodowy wynosi 19% uzyskanego dochodu”

Why a foreign broker is not enough

A foreign broker, foreign exchange, or foreign trading currency does not by itself create foreign-source capital gains for PIT/ZG. Treaty allocation matters, not where the account is held. 3 “Capital gains”

When capital gains can require PIT/ZG

• Real-estate company clauses under OECD art. 13(4).3 “Capital gains”
• Permanent establishment cases under OECD art. 13(2).3 “Capital gains”
• Treaties with significant-shareholding clauses.3 “Capital gains”
• Countries without an applicable treaty or with special domestic rules.

Foreign tax credit on gains

Foreign tax credit on capital gains matters only when foreign tax actually exists. The income still belongs in your Polish annual return, but PIT/ZG is relevant only if treaty or domestic rules allocate taxing rights abroad. 6 „automatycznie dołączy do zeznania załącznik PIT/ZG”

Official and legal resources

• 1 gov.pl — PIT/ZG
• 2 ISAP — PIT Act
• 3 OECD Model Convention
• 4 lexlege.pl — art. 30b / 45
• 5 podatki.gov.pl — PIT portal
• 6 podatki.gov.pl - PIT-38 i dochody z zagranicy