On 1 January entrepreneurs will have to face Exit tax, change in the tax code and lease. The aim of the new tax bills’ amendment is to seal and facilitate, among others tax settlements, however, do they appeal to entrepreneurs?
So called Exit tax will primarily be charged to enterprises that could generate income in Poland, but they move the company headquarters or its part abroad, while changing tax residency. The size of the rate is determined on the basis of income. If the value of the transferred business or its part will be higher than PLN 2 million, the tax will be 19%. from the sum above this threshold.
source: business zone