Forex glossary
PIT-38 (Poland)
Scope: Poland
Poland's annual return for, among other items, private financial-instrument income within Article 30b(1) and a separate virtual-currency calculation. A 'Forex' label, broker payment or prop-firm remuneration does not establish that this form applies; the income must be classified correctly.
Illustrative example
How does it work in practice?
Assume a Polish resident's private income qualifies under Article 30b: receipts of 30,000 PLN and eligible costs of 20,000 PLN. Without deductions, 10,000 PLN income gives 1,900 PLN tax; the label 'Forex' alone does not establish eligibility.
A case to work through
Transfer and trade history
A fictional Polish file shows a 5,000 PLN withdrawal and a separate closed-trade history.
- Identify the instrument and contracting entity from the agreement.
- Compile relevant receipts, costs and records rather than the withdrawal alone.
What follows? Choose the reporting route after classification.
Example boundary: A transfer may include returned capital; this does not calculate tax.
A useful distinction
PIT-38 (Poland) / Belka tax (Poland)
Belka tax is an informal label; PIT-38 has a legally specified scope.
Check your understanding
Prepare a document list for assessing Polish reporting.
Show the answer and explanation
No, instrument and result records are needed
A transfer does not replace the reporting base.
Poland: records, instruments and residence
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Read the fuller explanation
Related terms
Sources and documentation
- Broszura informacyjna do zeznania PIT-38 za rok podatkowy 2025
Describes PIT-38 scope and separately identified income, costs and instruments.
Document read:
The example illustrates the mechanism. Check current account conditions and instrument specifications with the provider.