Verification of Seafarers’ Tax Settlements by Tax Authorities
It should be borne in mind that when examining entitlement to reliefs, such as abolition relief, the tax authority relies on documents. For a seafarer, this means the necessity of gathering evidence concerning the form and employer under which they worked, and – should doubts arise – providing clear and precise explanations to the tax authority.
To this end, one should prepare employment contracts, the seafarer’s discharge book, relevant certificates of employment, ship certificates, and similar documentation.
Detailed Documentation Checklist – What the Authority Requires
The judgment of the Regional Administrative Court in Gdańsk of 18 February 2026 (I SA/Gd 951/25) illustrates how critical completeness of documentation is. The seafarer lost the case in part because he failed to submit:
– a certificate from the shipowner or crewing agency as required by Art. 21(35)(2) of the PIT Act (the seafarer’s personal data, PESEL number, number of days worked with dates of employment, vessel name and flag, amount of income, and full shipowner details),
– documents confirming the manner in which the vessel was used (e.g., cargo manifest, freight invoices, master’s statement),
– sworn translations of English-language documents – the court expressly stated that documents in a foreign language “cannot be subject to evaluation,”
– certified copies – uncertified photocopies submitted with the appeal were disregarded.
Documents should accompany the application from the very outset. Supplementing deficiencies at the appeal stage – particularly in the form of uncertified copies – is risky and frequently ineffective.
Documents That Can Turn Against the Taxpayer
The judgment of the Regional Administrative Court in Gdańsk of 4 February 2026 (I SA/Gd 935/25) confirms that documents submitted by a seafarer are assessed holistically – and may constitute evidence not only in the taxpayer’s favour but also against them. In that case, payslips issued by a Singaporean employer – showing no deductions for tax – became evidence for the court that no tax liability arose in the United Kingdom. The Seafarer Employment Agreement confirmed that remuneration was paid “without deductions for taxes and social security contributions.”
For this reason, before filing an application for limitation of advance payments or an annual return with abolition relief, it is advisable to analyse the entirety of available documentation to determine whether it confirms – rather than undermines – the existence of a foreign tax liability.
Tax Authorities’ Position on Specialist Vessels
As demonstrated by the issues addressed in tax proceedings that subsequently reach the administrative courts, disputes concern, among other things, whether the unit on which the seafarer works is or was operated in international transport.
For several years, tax authorities have consistently treated all atypical vessels as not operated in international transport – in particular FPSO, FSO, FLNG units, cable-laying vessels, pipe-laying vessels, seismic, research and drilling vessels (drillships, jack-up rigs). This position – initially controversial – has been confirmed by the Supreme Administrative Court in an established line of case law spanning judgments from 2019, 2022, 2025 and 2026. The most recent ruling is the NSA judgment of 29 January 2026 (II FSK 702/23), in which the court unequivocally held that an FPSO unit – as designed for the extraction, storage and offloading of crude oil – does not participate in international transport.
On the other hand, it should be noted that work on a vessel travelling in a shuttle pattern between two ports of a single state (so-called “small cabotage”) is not classified as international transport.
Increasing Number of Verification Procedures
Given the year-on-year increase in verification procedures conducted by tax authorities vis-à-vis seafarers – including those resulting in unjustified demands for corrections of properly filed tax returns entailing additional tax – considerable prudence is recommended as regards the content of explanations provided to tax authorities, or alternatively, engaging the services of a professional representative such as a tax advisor.
In light of the established NSA case law, seafarers working on offshore units are advised to exercise particular diligence in documenting the circumstances of their work – including the nature of the tasks performed by the vessel, the area of operations, and the shipowner’s status. In the event of verification proceedings or tax proceedings being initiated, it is important to obtain professional tax advisory services from the very beginning – explanations submitted in the initial phase of proceedings may determine the outcome.
Electronic Service of Process (PURDE) – a Word of Caution
Technical issues with the electronic service platform do not release the taxpayer or their representative from the obligation to respond to the authority’s summonses. In the judgment of 18 February 2026 (I SA/Gd 951/25), the Regional Administrative Court in Gdańsk rejected the argument that the representative had failed to respond to a summons due to problems with the PURDE platform. If the platform is not functioning – the taxpayer should contact the authority directly or submit documents in person. A passive stance means an absence of evidence, and an absence of evidence means refusal.
Robert Nogacki – licensed legal counsel (radca prawny, WA-9026), Founder of Kancelaria Prawna Skarbiec.
There are lawyers who practice law. And there are those who deal with problems for which the law has no ready answer. For over twenty years, Kancelaria Skarbiec has worked at the intersection of tax law, corporate structures, and the deeply human reluctance to give the state more than the state is owed. We advise entrepreneurs from over a dozen countries – from those on the Forbes list to those whose bank account was just seized by the tax authority and who do not know what to do tomorrow morning.
One of the most frequently cited experts on tax law in Polish media – he writes for Rzeczpospolita, Dziennik Gazeta Prawna, and Parkiet not because it looks good on a résumé, but because certain things cannot be explained in a court filing and someone needs to say them out loud. Author of AI Decoding Satoshi Nakamoto: Artificial Intelligence on the Trail of Bitcoin’s Creator. Co-author of the award-winning book Bezpieczeństwo współczesnej firmy (Security of a Modern Company).
Kancelaria Skarbiec holds top positions in the tax law firm rankings of Dziennik Gazeta Prawna. Four-time winner of the European Medal, recipient of the title International Tax Planning Law Firm of the Year in Poland.
He specializes in tax disputes with fiscal authorities, international tax planning, crypto-asset regulation, and asset protection. Since 2006, he has led the WGI case – one of the longest-running criminal proceedings in the history of the Polish financial market – because there are things you do not leave half-done, even if they take two decades. He believes the law is too serious to be treated only seriously – and that the best legal advice is the kind that ensures the client never has to stand before a court.
