Read this first
These terms govern two different things: your use of the public website at TaxFreeResidency.com, and any engagement that follows when you decide to retain us as consultants. Most of what is written below is the consequence of working in a sensitive, cross-border, regulated field — tax residency advice — where the price of ambiguity is paid in audited tax bills and refused applications. We have written it in plain language, but it is also the legally operative agreement.
Tax-residency planning is consequential. The advice we give shapes where you live, what you pay, and how protected your family is from political and economic shocks. We take that seriously, and we ask the same of you when reading what follows. If a clause does not make sense, write to us at the address in Section 12 before you sign an engagement letter — a human will reply.
These terms were last revised on 26 April 2026. Material changes are flagged at the bottom of the page.
Section 1 — Who we are
TaxFreeResidency.com is operated by Zalewski Consulting, a private consultancy registered in Warsaw, Poland. Where the words “we”, “us”, or “our” appear in this document, they refer to Zalewski Consulting and any partner or staff member acting on its behalf. Where the words “you” or “your” appear, they refer to any visitor to the website or any client, prospective or active, of the consultancy.
Our complementary Privacy Policy governs how we collect and handle personal data; these Terms of Service govern everything else.
Section 2 — Acceptance of these terms
By using TaxFreeResidency.com — including reading articles, downloading guides, booking calls, completing forms, or signing an engagement letter — you agree to these terms in full. If you do not agree, please do not use the site or engage our services.
These terms operate alongside any specific engagement letter we sign with you. Where the engagement letter and these terms conflict, the engagement letter prevails for the work it describes; for everything else, these terms govern.
Section 3 — The website is information, not advice
This is the single most important clause in this document. Read it twice.
Everything published on TaxFreeResidency.com — country guides such as our UAE briefing and Portugal guide, pillar articles on topics such as the 183-day rule and territorial vs worldwide tax, comparison pages, persona pages, and any downloadable resource — is general information for the public. It is not personal tax advice, legal advice, immigration advice, or financial advice. It cannot be, because we do not know your facts.
Tax and residency law is dense, fact-specific, and changes constantly. Two readers with apparently identical situations can end up in radically different positions because of a single document, citizenship, or family fact that does not appear on a public page. Accordingly:
- Do not rely on website content as a substitute for advice tailored to your facts.
- Do not relocate, restructure, transfer assets, or close your existing tax residency on the strength of a website article.
- Do not assume that information accurate at the time of publication remains accurate today. We update high-priority pages regularly but cannot guarantee that every figure, threshold, or program status reflects the law as of the moment you read it.
If you want advice you can act on, that requires a paid engagement under our consultancy services. Until that engagement is signed, no relationship of advisor and client exists between us, and neither party owes the other the duties that come with such a relationship.
Section 4 — Permitted use of the website
You may read, download for personal reference, and link to content on TaxFreeResidency.com. You may quote short extracts in articles, social media, or commentary, with attribution and a link back to the source page.
You may not:
- Republish, reproduce, or redistribute the content commercially without our written permission.
- Use the content to train, fine-tune, or evaluate a machine-learning model without a separate written licence.
- Scrape, crawl, or systematically harvest the site beyond what a normal browser would do.
- Use the site, our forms, or our contact channels for spam, harassment, or any unlawful purpose.
- Misrepresent your identity, residence, or citizenship in correspondence with us.
We monitor abusive use and will block, report, or pursue civil remedy against persistent offenders.
Section 5 — Engaging our consultancy
A consultancy engagement begins only when both of the following are true: an engagement letter setting out scope, deliverables, fees, and timeline has been signed by both parties, and our retainer or first-stage invoice has been paid and cleared.
Until both conditions are met, no advisory relationship exists. Conversations during a discovery call, exchange of emails, or completion of an intake form may help us scope the work but do not by themselves create an engagement and do not constitute advice.
The scope of the engagement is whatever the engagement letter says it is — typically tax residency consulting, residency application assistance, business relocation, or a combination. Anything outside that scope is outside the engagement, even if you raise it with us in passing. If you want us to take on additional work, we will scope and quote it as a separate matter.
Where the engagement requires the involvement of a third-party professional — a Cyprus law firm, a UAE company-formation agent, a Portuguese accountant — that professional acts under their own engagement letter and is governed by their own terms. We coordinate the work; we do not assume the third party’s professional liability.
Section 6 — Your responsibilities
The quality of our work depends on the quality of the information you give us. By engaging us, you agree to:
- Provide accurate, complete, and up-to-date information about your residence, citizenship, family, business interests, asset structure, and current tax position.
- Provide source documents (passports, tax returns, bank statements, corporate records) when reasonably requested, and to confirm in writing that they are authentic copies.
- Disclose any criminal proceedings, tax disputes, sanctions exposure, or other matters that might affect your eligibility for a residency program.
- Tell us promptly if any of the information you have provided changes during the engagement.
If we find that information you have provided is materially inaccurate or incomplete, we may pause the engagement, repeat work that has been compromised, or — for serious or repeated misrepresentation — terminate the engagement under Section 10 and retain fees for work already done.
Section 7 — Fees and payment
Fees are stated in the engagement letter. They are typically structured as a fixed retainer plus a fixed fee per program, milestone, or hour, depending on the work. Government fees, application charges, translation fees, courier costs, and third-party professional fees are passed through at cost and are not included in our fee unless the engagement letter says so explicitly.
Invoices are payable within 14 days of issue. Late payment after a written reminder may attract statutory interest at the Polish Civil Code rate and, for engagements involving filing deadlines, may cause us to suspend work until the account is cleared. We do not pursue retainer refunds for work properly performed up to the point of suspension or termination.
We accept payment by bank transfer in EUR, USD, or PLN. We do not accept cash, and our anti-money-laundering obligations require that funds originate from an account in your name or in the name of a related entity already disclosed in your KYC file.
Section 8 — Confidentiality and conflicts of interest
Everything you tell us, and every document you send us, is treated as confidential. The protections in our Privacy Policy apply, and beyond that we owe you a professional duty of confidentiality that survives the end of any engagement.
We will not knowingly act for two clients whose interests are directly adverse on the same matter. Tax residency engagements rarely raise conflicts because the counterparty is typically a tax authority rather than another private client; where a conflict does arise — for example, two members of the same family asking us to advise them separately on a divorcing position — we will disclose it and decline whichever instruction is more recently received unless both clients give informed written consent.
Section 9 — Limitation of liability
Cross-border tax planning is consequential, but no consultancy can underwrite the totality of a client’s financial life. Accordingly:
- Our total aggregate liability for any single engagement is capped at the fees actually paid by you to us under that engagement, save where liability cannot be limited or excluded by law (for example, for fraud, gross negligence, or death and personal injury caused by negligence).
- We are not liable for indirect, consequential, or punitive losses, including lost profits, lost business opportunity, or loss of anticipated tax savings.
- We are not liable for the acts or omissions of third-party advisors, government authorities, banks, or other actors outside our reasonable control, even where we introduced you to them.
- We are not liable for adverse outcomes that arise because you did not act on our advice, acted on it only partially, or acted on contradictory advice from another professional.
- We are not liable where the law of any relevant jurisdiction changes after our advice is given. We will, on request and for a separate fee, refresh advice to reflect a material change.
Nothing in this section seeks to exclude liability the law does not permit us to exclude.
Section 10 — Termination
Either party may terminate the engagement at any time on written notice. On termination:
- We will issue a final invoice for work properly performed up to the date of termination, including any third-party fees we have incurred on your behalf.
- We will deliver to you, at your reasonable request and in a usable format, the work product produced for you up to that point.
- The confidentiality, liability, and intellectual-property provisions of these terms survive termination.
We may terminate without notice in the event of unpaid fees beyond a reasonable cure period, repeated misrepresentation under Section 6, or any instruction that would require us to act unlawfully or in breach of a regulator’s rules.
Section 11 — Intellectual property
Content on TaxFreeResidency.com — text, layout, structure, downloadable resources, original photography and illustration — is owned by Zalewski Consulting or licensed to it. The trademarks “TaxFreeResidency.com” and “Zalewski Consulting” are reserved.
Work product produced under an engagement (advisory memos, application files, supporting analysis) is licensed to you for your own use on the matter for which it was produced, with full economic ownership transferring on payment of the final invoice. The methodologies, frameworks, templates, and know-how that sit behind that work product remain ours.
Section 12 — Contacting us
For questions about these terms, the engagement process, or any other matter governed by this document, write to legal@taxfreeresidency.com or use the form on our contact page. We aim to respond to every enquiry within two business days.
For privacy and data-protection questions, see our Privacy Policy and write to privacy@taxfreeresidency.com. For an overview of our work, our services overview and the FAQ cover most of what new clients ask.
Section 13 — Governing law and jurisdiction
These terms and any engagement entered into under them are governed by the laws of Poland. Any dispute arising from or relating to the website or to a consultancy engagement, which the parties cannot resolve in good-faith negotiation within 30 days of written notice, will be submitted to the exclusive jurisdiction of the courts of Warsaw, Poland.
If you are a consumer (rather than a business client) ordinarily resident in another EU member state, you retain any non-waivable rights under the law of your country of residence, including the right to bring proceedings in your local courts where EU consumer protection rules so permit.
Changes to these terms
We update these terms when our processes, scope of services, or the law require it. The “last updated” date at the top of the page will move forward, and material changes will be flagged in the site footer for at least 30 days. For an active client, material changes that affect a live engagement will be communicated directly and will not be applied retroactively to work already in progress.
Last updated: 2026-04-26
Sources:
– Polish Civil Code — Kodeks cywilny
– EU Consumer Rights Directive 2011/83/EU
– EU Directive on Unfair Terms in Consumer Contracts 93/13/EEC
– European Commission — Cross-border dispute resolution (ODR platform)