close
Share with your friends

Exit tax

Exit tax

Exit tax. Implementation of the ATAD directive. Taxation of unrealised gains.

Exit tax. Implementation of the ATAD directive. Taxation of unrealised gains.

Within implementation of the ATAD directive Poland is obliged to introduce exit tax. As a result, transfer of assets by a taxpayer from Poland to another country, including those owned by a permanent establishment, may trigger in Poland taxation of unrealised gains generated in the period when the assets were located in Poland.

Taking into account the impact of exit tax regulations on taxpayers’ business decisions, the International Corporate Tax Team offers its clients the following services:

  • analysis of planned restructuring projects from the perspective of exit tax burden;
  • analysis of tax deductible costs affecting exit tax base;
  • applicability of relevant tax instruments to avoid double taxation (e.g. DTT) with respect to a restructuring potentially covered by exit tax.

Connect with us

 

Want to do business with KPMG?

 

Request for proposal