Poland

Compliance/Financial Considerations

If you intend to do any of the following in Poland, please contact Risk Services at risk@berkeley.edu or 642-5141:

  • Hire a local to work for you as an employee
  • Purchase or lease office or research space
  • Purchase or lease an automobile
  • Establish a long-term (over 90 days) or ongoing project
  • Conduct a clinical trial
U.S. GOVERNMENT COMPLIANCE CONSIDERATIONS

Foreign activities may trigger many U.S. laws, including:

  • Import Controls
  • Export Controls
  • Tax Reporting
  • Foreign Bank Account Reporting
  • Country Embargoes and Targeted Sanctions
  • Foreign Corrupt Practices Act
  • Anti-Boycott Laws

Import Controls. UC employees must adhere to U.S. import requirements, and may need to enlist the services of a customs broker, especially for shipments arriving by sea and subject to the Importer Security Filing 71730, also known as ISF 10+2.

Export Controls. Export controls may apply to advanced software and technology, research data, and other sensitive assets. UC’s Export Compliance FAQ contains useful information and can be found here.  Go here for the University of California plan for compliance with federal export controls. If you plan on taking or sending potentially export-controlled materials to Poland, consult the campus Research Administration Compliance Office at 642-0120.

Tax Reporting. The University and its employees may be taxed in foreign countries. The tax implications for operating in Poland may be found at the Internal Revenue Service’s United States-Poland Income Tax Convention. For further clarification, contact the Controller’s Office at:

Foreign Bank Account Reporting. The U.S. Treasury Department requires U.S. citizens with a financial interest in or signatory authority over a financial account in a foreign country, where accounts exceed $10,000 at any point during a calendar year, to report such accounts on a Report of Foreign Bank and Financial Accounts (FinCen Report 114). Those needing to complete the form should contact the Controller’s Office at cashiers@berkeley.edu or 643-9803 for assistance. An IRS 1040 Schedule B form (Part III–Foreign Accounts and Trusts) must be filed by the signatory for any foreign bank account, regardless of the account balance.

Country Embargoes and Targeted Sanctions. In general, collaborations between University personnel and scholars at foreign institutions or organizations do not require export licenses unless they involve export-controlled or -restricted research or involve scholars in sanctioned countries. Before engaging in an international collaboration, the University needs to determine whether export licenses are required and to verify that the foreign collaborator is not blocked or sanctioned. The Office of Foreign Assets Control (OFAC) is responsible for enforcing all U.S. embargoes and sanctions. Depending on each country’s embargo or sanction program, activities may be prohibited without specific authorization or license. UC’s International Collaborations webpage contains additional information on this topic.   

The Foreign Corrupt Practices Act (FCPA) is intended to stop bribery. It prohibits offering to pay, paying, promising to pay, or authorizing the payment of money or anything of value to a foreign official. The term “foreign official” generally includes any employee or contractor of a foreign government, and may include individuals employed by foreign universities. It is also unlawful to make a payment to a third party knowing that all or part of the payment will go to a foreign official. For more information, review the federal government’s Resource Guide to the U.S. Foreign Corrupt Practices Act. If you need further clarification, contact the UC Berkeley Office of Legal Affairs at 642-7122.  Transparency International’s 2018 survey of perceived public sector corruption rated Poland at 60 out of 100 (36th out of 177 countries reviewed, i.e.  corrupt).

 Anti-Boycott Laws.  The U.S. Department of Commerce is responsible for oversight of laws prohibiting individuals and entities from participating in boycotts not approved or sanctioned by the U.S. government. The Export Administration Act requires that requests to participate in such boycotts or to conduct activities in any of the boycotting countries be formally reported to the Department of Commerce and/or IRS.

For other compliance-related issues, refer to UC’s International Compliance webpage. 

ADDITIONAL CONSIDERATIONS FOR DOING BUSINESS INTERNATIONALLY

Foreign Bank Accounts. Employees wishing to open a foreign bank account should contact the Controller’s Office at cashiers@berkeley.edu or 643-9803. Requests to open accounts must be made through the Office of the President’s Banking and Treasury Services Group by the Chancellor or the Chancellor’s designee. 

Real Estate Agreements. Only employees with delegated authority to sign contracts on behalf of The Regents may enter into agreements, leases, or other contracts.  Foreign affiliates or operations must submit to the Real Estate Services Office property management agreements, personal property leases, or contracts with a term longer than one year or in an amount greater than $25,000 per year. The campus then seeks approval from the University president or designee. For more information, consult the Guidelines for the Establishment and Operation of Foreign Affiliate Organizations and Foreign Operations.

Articles

The US State Department's page on POLAND may be found HERE.

Personal Safety

DUE TO AN INCREASE IN CORONAVIRUS DISEASE (COVID-19) INFECTION RATES, AUTHORITIES IN POLAND WILL FURTHER TIGHTEN NATIONWIDE RESTRICTIONS EFFECTIVE NOVEMBER 1. POLAND HAS BANNED INTERNATIONAL FLIGHTS CONNECTING WITH SEVERAL LOCATIONS OF HIGH COVID-19 ACTIVITY. RESTRICTIONS COULD BE EXTENDED, REIMPOSED, OR OTHERWISE AMENDED BASED ON DISEASE ACTIVITY OVER THE COMING WEEKS.

Note: this page contains basic risk information. For more details, please contact the Risk Services Office at risk@berkeley.edu(link sends e-mail)(link sends e-mail).

If you are traveling to Poland on University-related business, please sign up for the University’s travel insurance program by going here(link is external)(link is external). For more information on the travel insurance program, please go here.

Because everyone’s health is unique, we suggest seeking the advice of a medical professional before traveling internationally. Members of the campus community interested in protecting their health while abroad may schedule an appointment with the University Health Services International Travel Clinic(link is external)(link is external)

The geopolitical threat is low in Poland. Poland is a multiparty parliamentary republic in which parliamentary elections take place every four years. The current administration is stable, though domestic challenges such as public opinion on immigration and judicial reform do engender protest. Internationally Poland's relationship with Russia has become increasingly strained, however this is unlikely to pose a destabilizing threat to Poland's administration in the short to medium-term.   

The capabilities and responsiveness of security services in Poland are generally adequate (risk is moderate). Although Poland has a number of different security forces, the police are likely to be the most relevant for foreign nationals and local staff. Police officers are typically unable to speak foreign languages.

Legal/Political

Criminal Penalties: You are subject to local laws. If you violate local laws, even unknowingly, you may be expelled, arrested, or imprisoned. A U.S. passport will not help you avoid arrest or prosecution.  Furthermore, some crimes are also prosecutable in the United States, regardless of local law. 

Arrest Notification: If you are arrested or detained, ask police or prison officials to notify the U.S. Embassy immediately. While under Polish law, a person holding both Polish and U.S. citizenship is deemed to be a Polish citizen, dual U.S.-Polish nationals may still ask to see a U.S. consular officer.

Special Circumstances: Polish Customs enforce strict regulations concerning the export of items such as works of art. Contact the Polish Embassy in Washington, D.C., or a Polish consulate in Chicago, Los Angeles, New York, or Houston for specific information regarding customs requirements.

  • Taking pictures of Polish military buildings or other national security/restricted objects is illegal.
  • Penalties are severe for possessing, using, or trafficking illegal drugs in Poland. Expect long jail sentences and heavy fines if convicted.
  • Local police can request identification at any time to establish your identity and submit you to further questioning.

LGBTI Travelers: There are no legal restrictions on consensual same-sex sexual relations between adults or on the organization of LGBTI events in Poland. Polish law prohibits discrimination in employment on the basis of sexual orientation or gender identity. Though the government generally enforces these provisions, the social acceptance of LGBTI individuals is not as prevalent as in the United States.