How to settle profits and dividends from foreign markets?

Transactions on foreign markets and foreign dividends received must be settled independently in the PIT-38 tax return (income) and in the PIT/ZG appendix (dividends). We provide detailed transaction reports that facilitate these calculations.

Dividends (and gains from disposal): All amounts converted to PLN, both revenues (gross dividends) and any withholding tax, must first be shown in the PIT/ZG appendix (a separate appendix for each country!).

Then: The amounts from PIT/ZG serve as the basis for filling in the appropriate fields in the PIT-38 tax return, in the sections on flat-rate tax on dividends and settlement of disposal transactions.