Starting from October 2025, a major reform has taken effect across the Schengen Area: the introduction of the Entry/Exit System (EES).
This digital border-management platform records every crossing of the EU’s external borders by non-EU nationals, replacing traditional passport stamps with biometric registration and automated tracking of time spent within the Schengen Zone.
While the reform was primarily introduced for migration and security reasons, it has far-reaching tax implications.
For individuals relocating to or frequently staying in Poland — whether for work, business, or personal reasons — the EES significantly changes how tax residency is assessed and verified.
1. What Is the EES System?
The EES (Entry/Exit System) electronically records:
-
passport information,
-
facial image,
-
fingerprints,
-
date and place of entry or exit.
The data is stored in an EU-wide database accessible to border and immigration authorities.
This marks the end of manual passport stamping and allows …
