There has been observed more liberal approach to the certificate of tax residence and its up-to-date status, both by the tax authorities and administrative courts.
A recent NSA (Supreme Administrative Court) statement (II FSK 2580/11) the jury even went a step further from the current friendly to the entrepreneurs jurisprudence. According to that approach the residence certificate – unless it determines the year that has been released – can be used until the change of the facts, that it confirms. Therefore the residence certificate can also be used in subsequent years.
With this assumption, withholding tax Polish payer should himself verify whether there has been no change of the facts indicated in the certificate.
For some companies the frequent confirming the facts presented in the residence certificate is advisable, but in the case of trustworthy companies this formality can be skipped.
Please also visit: Polish nonresident-residency certificate