Yes, it would be a good possibility to optimise the tax burden, but we have to check if you meet the conditions. Farmers in Poland don’t pay any income tax, they pay only agricultural tax, which is based only on the area of agricultural land – however, that’s the case if the size of activity is lower, than the sizes envisaged for the special departments of agricultural production – art. 2, paragraph 1 of the Natural Persons Income Tax Act:

“The provisions of the Income Tax Act do not apply to: 1) income from agricultural activities, with the exception of special departments of agricultural production”.

So first of all we have to check if you perform agricultural activities. The definition is in art. 2 paragraph 2 of the Natural Persons Income Tax Act:

“2. Agricultural activities, as defined in paragraph 1 point 1, is the activity consisting in the production …

I receive questions about a problem returning like a boomerang: can employees go on self-employment and start their own business? The answer is the one that most often falls from the tax advisor’s lips: “Yes, but it is not that easy…” 🙂 or “It depends …” 🙂

So – it is possible, but…in this case it is important to know that a freelancer can not issue invoices for a former employer for the same activities that he has carried out under an employment contract.

Condition of this solution (so that no problems arise with the tax office and social insurance institution ZUS)

A freelancer can not have an agreement with his formal employer for the same activities that he has performed as an employee. So he should have a contract with another company and this contract must involve other activities than the employee has carried out for his formal employer.…