Poland: company’s foreign income generally exempt from health insurance contributions

I believe the court was correct in challenging the Social Insurance Institution (ZUS)’s position on health insurance contributions, given its simplistic nature and weak legal foundation. Insurance regulations should not be subject to broad interpretation. The court correctly determined that despite certain similarities between the structure of an American LLC and a Polish partnership, an LLC does not fall under the category of entities whose partners must pay social insurance contributions. Therefore, in this specific case, it could not be treated as economic activity carried out in Poland. – Karolina Schiffter comments for Dziennik Gazeta Prawna.

Full article in Polish avialible here.