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.

As a result of the implementation of the ATAD Directive, as of 1 January 2019 the exit tax has been introduced to the Polish tax law. Consequently, transfer of assets by a taxpayer from Poland to another country, including those owned by a permanent establishment, triggers in Poland taxation of unrealised gains generated in the period when the assets were located in Poland. The basic exit tax rate is 19%, however there is a lower tax rate of 3% for exit taxation of personal income.

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.

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