The Polish tax authority has published tax clarifications regarding tax residence, which provides guidance on the determination of tax residence for natural persons and the scope of tax obligations. The clarifications cover: The scope of tax obligations in Poland, including unlimited tax liability for tax residents (worldwide income) and limited tax liability for non-residents (Poland-source income); The definition of the place of residence, including that a natural person is resident (domiciled) in Poland if: they have a center of personal or economic interests in Poland (center of vital interests); or they stay in Poland for more than 183 days in...