A permanent agency used by an entity whose registered office or management is located in the territory of one state to perform all or part of its activities in the territory of another state, in particular a branch, representation, office, factory, workshop or a natural resource extraction site, a construction site, construction, assembly or system operated in the territory of one state by an entity that has its registered office or management in the territory of another state, a person who acts in the territory of one state for and on behalf of an entity that has its management in the territory of another state, if he is authorised to conclude agreements on behalf of that entity and actually exercises that authority.

Unless otherwise provided for in a double taxation agreement to which the Republic of Poland is a party; should be applied in the light of the agreements concluded under this agreement.

• Act of 15 February 1992 on Corporate Income Tax
  Place of publication: (Dz. U. z 2023 r. poz. 2805, z późn. zm.)
• Act of 26 July 1991 on Personal Income Tax
  Place of publication: (Dz. U. z 2024 r. poz. 226, z późn. zm.)