On, February 7, 2013, as Polish American Congress Vice President for Polish
Affairs, I addressed Poland’s Sejm Committee on Contacts with Polonia and Polish
People Abroad. The Thursday session, chaired by the Committee’s Chairman, Sejm
Deputy Adam Lipinski, heard testimony on how the pending U.S.-Poland income tax
treaty would affect taxation of retirement benefits of Poles returning to Poland
from the United States.
In my remarks to the Committee, I presented the PAC’s views as expressed in the
Resolutions adopted by the Council of National Directors on October 26, 2012. I
also expressed the PAC’s concern of not having been notified or consulted about
the treaty during its negotiation and of not being given an opportunity to
present the treaty’s negotiators views of PAC members on how Polonia would be
affected by terms of the treaty.
The main witness testifying before the Committee, Mr. Cezary Krysiak, Director
of the Polish Government’s Tax Policy Department, was questioned in detail by
members of the Committee, including Deputy Adam Kwiatkowski. His response
emphasized that, under the treaty, the Polish government will no longer tax U.S.
retirement benefits received by Polish citizens in Poland.
Mr. Krysiak also assured me of his commitment to answer any questions concerning
the details of the agreement, and we established a direct line of communication
between us for this purpose.
The “Convention Between the United States of America and the Republic of Poland
for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with
Respect To Taxes on Income,” as the treaty is formally titled, was signed on
February 13, 2013, in Warsaw, Poland by U.S. Ambassador Stephen Mull and Polish
Deputy Finance Minister Maciej Grabowski. It replaces the 1974 treaty of similar
name and will enter into force upon ratification by both countries. Text of the
treaty is available here: in
Vice President for Polish Affairs