When a foreign broker requires PIT-ZG
As a Polish tax resident you report foreign capital gains in Poland. PIT-38 is the main return, and you attach PIT-ZG for income from sales in countries other than Poland — e.g. shares of US companies — one per country. The company's or fund's country decides, not the broker's seat.
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
- 1Download transaction, dividend and withholding-tax reports from every account.
- 2Convert transactions to PLN using NBP exchange rates and apply FIFO to securities sales.
- 3Sum up revenue, costs and foreign tax, then move the totals into PIT-38 and PIT-ZG.
- 4Check that every country and dividend entry is assigned correctly before you submit the return.
Popular foreign brokers
Each broker below has a dedicated page with export instructions, calculator import and PIT-38/PIT-ZG filing steps. Pick your broker to get started:
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?
Not always. You attach PIT-ZG when you have income from sales in a country other than Poland — e.g. shares or ETFs of non-Polish companies and funds — one attachment per country. The broker being based abroad does not decide this on its own: Polish shares bought through a foreign broker do not go on PIT-ZG.
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.
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