In July 2010, the law concerning work permits for overseas nationals changed. Workers delegated by international sports organisations to work in Poland will not have to obtain a work permit. The exception applies to a wider range of workers than one might expect, it includes for example construction workers from outside the EU (such as Ukraine or China) employed by construction company delegated by an international sports organisation to build a stadium (e.g. for EURO 2012). The new law was introduced in connection with Poland organising the UEFA EURO 2012 and II Youth Summer Olympic Games. Apart from workers in the sports category, doctoral studies graduates of the Polish Academy of Science will also not require a work permit.
Judgment of Administrative Court of Warsaw (file no. III SA/Wa 1826/09) - Foreign pensions are free from Personal Income Tax (PIT)
On 23 April 2010 the Administrative Court of Warsaw ruled that PIT incomes from all kinds of employee pension schemes based both on Polish and foreign law are exempt from taxation. The case results from a request for an official tax interpretation lodged by a German citizen (who was also a Polish resident for tax purposes) with the Minister of Finance. The tax-payer was receiving a pension paid by his previous employer from an employee pension scheme. The enquiry was whether the payments he receives were tax-free under the Polish Personal Income Tax ("PIT") Act. The tax-payer argued that since similar pension payments of Polish citizens are free from PIT, his payment should also be exempt from taxation. The Minister disagreed; the Minister took the position that the PIT Act includes an exception from PIT only for income from employee pension schemes under the Polish Act on Occupational Pension Funds to which contributions are mandatory. The tax-payer filed a complaint with the Court which decided that the exception from PIT also applied to income from employee pension schemes based on foreign law.
Ruling of the Polish Constitutional Tribunal (file no. K 63/07) - Different retirement ages lawful according to the Polish Constitutional Tribunal
The Polish Human Rights Ombudsman filed a case with the Polish Constitutional Tribunal addressing the legality of legally mandated differing retirement ages between men (65 years) and women (60 years). The Ombudsman claimed that the lower retirement age for women results in lower retirement payments and also makes women less employable. The Tribunal decided that the regulation concerning differences in retirement age is in compliance with the Polish Constitution. The Tribunal pointed out that the Ombudsman's motion did not relate to the difference itself but to its consequences. Furthermore, the Tribunal stated that it is in the discretionary power of the national legislator to determine the organisation of the social security system, and that reaching retirement age cannot be the sole reason for dismissing an employee. As a consequence, women who reach 60 can still remain professionally active and continue to pay social security contributions. Three out of four women sitting on the Tribunal panel filed a dissenting opinion stating that in their view the difference in retirement ages is unconstitutional.
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