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Home/PIT-ZG guide/How to file a foreign broker in Poland

How to file a foreign broker in Polish PIT-38 and PIT-ZG

If you invest through Interactive Brokers, Revolut, Trading 212, DEGIRO or Freedom24 and still file taxes in Poland, you usually need to prepare the return yourself. This page brings together the core rules for reports, FIFO, NBP exchange rates, PIT-38 and PIT-ZG.

Table of contents

  • When a foreign broker requires PIT-ZG
  • What data and reports to prepare
  • How to file step by step
  • Popular foreign brokers
  • FAQ

When a foreign broker requires PIT-ZG

As a Polish tax resident you report foreign capital gains in Poland. In practice a foreign broker usually means two forms: PIT-38 as the main return and PIT-ZG as the country-by-country attachment for foreign income.

A missing Polish PIT-8C does not remove your filing obligation in Poland.

What data and reports to prepare

  • the full transaction history for the tax year
  • dividend and interest reports
  • withholding tax information
  • data needed to convert transactions using NBP exchange rates

The biggest mistakes happen when investors use multiple accounts, miss historical purchase data or try to calculate everything manually in spreadsheets. The more trades you have, the easier it is to make a FIFO or PIT-ZG mistake.

How to file step by step

  1. 1Download transaction, dividend and withholding-tax reports from every account.
  2. 2Convert transactions to PLN using NBP exchange rates and apply FIFO to securities sales.
  3. 3Sum up revenue, costs and foreign tax, then move the totals into PIT-38 and PIT-ZG.
  4. 4Check that every country and dividend entry is assigned correctly before you submit the return.

Popular foreign brokers

The strongest SEO and buyer intent in this cluster comes from broker pages that answer report-export, PIT-38 and PIT-ZG questions together. Use the high-priority pages below to jump straight into the relevant filing workflow.

Interactive Brokers PIT-38 →Revolut PIT-38 →Trading 212 PIT-38 →DEGIRO PIT-38 →Freedom24 PIT-38 →

FAQ

Does a foreign broker send a Polish PIT-8C?

Usually not. Foreign brokers such as Interactive Brokers, Trading 212, Revolut, DEGIRO or Freedom24 do not prepare a Polish PIT-8C. You normally file PIT-38 yourself based on the broker report.

Do I always need PIT-ZG with a foreign broker?

In practice yes, whenever you report foreign-source capital income. PIT-ZG is attached to PIT-38 and shows foreign income broken down by country.

How do I convert USD or EUR trades to PLN?

For Polish tax purposes you use the average NBP rate from the business day preceding the transaction or cost date. With a larger history, a calculator is much safer than manual conversion.

Which reports should I download from a foreign broker?

You typically need the full annual transaction history, dividend reports and withholding-tax information. Depending on the broker this may be a CSV, Excel export or Flex Query.

File a foreign broker without spreadsheets

The calculator maps broker data to PIT-38 and PIT-ZG, applies FIFO, pulls NBP rates and lets you start for free.

Import broker report →Open PIT-ZG guide

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