Exit Tax Test (Poland) - check your tax liabilities when changing residence.

Tax on unrealized gains (exit tax) for individual persons has existed in Poland since 2019. The ambiguity of the provisions regulating this tax raises a lot of controversy and carries the risk of incorrect assessment of the situation of a given taxpayer. To reduce this risk and make taxpayers aware of the existence of exit tax, EY has created a simple test that allows for a preliminary assessment of whether a tax obligation has occurred or will occur in the future in a given situation.

Have you changed your tax residence? Do you intend to change it in the future? Tax residence from Polish angle means spending more than 183 days in a tax year in a given country or having the center of vital interests (personal or economic) in a given country. When assessing tax residence, the provisions of double taxation agreements signed by Poland and other countries should be taken into account

The preliminary analysis shows that in your situation there should be no exit tax obligation. If your situation changes or you have any doubts or questions, please contact us.

We encourage you to contact experts. The above analysis is not binding and is only indicative. We recommend contacting us (button below) as each case requires separate analysis.

Assumptions of the analysis: no potential tax deductible costs, it was assumed that the limit of PLN 4 million does not apply to the situation of changing tax residence in accordance with the literal wording of the Polish income tax law. The analysis concerns private persons and not entrepreneurs.

Please provide your personal data in the form below. We will contact you. You will also receive a link with access to the calculation results in your e-mail box.

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