PIT/ZG
PIT/ZG: the attachment most people learn about from a letter
Foreign income is additionally declared on an attachment — one per country. Without it the return is incomplete even when the tax figure itself is right.
What and when
- One attachment per country
- American and German shares mean two PIT/ZG forms, not one combined. The country comes from where the security is from, not where the broker sits.
- Gains on disposal, i.e. art. 30b
- PIT/ZG(8) carries income from disposal of securities and the foreign tax paid on that income.
- Dividends and interest do NOT belong there
- The PIT/ZG(8) form excludes art. 30a income. Credit for tax on those runs inside PIT-38 itself, in section G.
How we compute it
- Country from the first two letters of the ISIN
- US0378331005 is the United States, IE00B4L5Y983 is Ireland. Trading currency and venue settle nothing — a tracker on a US index is often Irish.
- Grouped by country, not by broker
- Securities from one country held at three brokers make one attachment. Three separate ones would be a formal error.
- Art. 30a income filtered out
- Dividends and interest never reach PIT/ZG although they too are foreign. That follows directly from the form’s layout.
Where people get it wrong
- The attachment never filed
- The commonest of all. The tax is right, PIT-38 is sent — and a request to supplement arrives months later. A missing attachment does not change the amount, but it leaves the return incomplete.
- The broker’s country instead of the security’s
- Trading through a Cypriot or German intermediary does not make a share Cypriot or German. The issuer counts, not where the account sits.
- Dividends entered on PIT/ZG
- They look like foreign income and formally are — but version (8) of the form does not cover them. Putting them there declares them twice.
- One combined attachment for everything
- PIT/ZG is single-country by definition. Summing several countries into one makes the per-country credit limit impossible to check.
Run this once
claude mcp add --transport http taxroam https://taxroam.com/mcp --header "Authorization: Bearer $TAXROAM_KEY"Brokers where this comes up
Questions about PIT/ZG
I paid no foreign tax at all. Do I still file PIT/ZG?
Yes, if the income is foreign. The attachment declares income; tax paid is merely one of its lines.
How many attachments for three countries?
Three. One per country, regardless of how many brokers and accounts are involved.
I trade US shares through a Polish broker. Is that foreign income?
Yes. What decides is where the security is from, not where the intermediary sits.