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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Contact
Karolina Dębska
Partner, Tax, International Tax, Global Compliance Management Services,
KPMG in Poland,
Poznań
Karolina has over 14 years of professional experience in tax advisory.
Michał Niżnik
Partner, Tax, International Corporate Tax Group, Head of EU Tax Practice,
KPMG in Poland,
Warsaw
Michal has been a member of KPMG International Tax Team since 2007.
Sabina Sampławska
Partner Associate, Tax, Head of Life Sciences,
KPMG in Poland,
Warsaw
In 2016 Sabina was appointed as Life Sciences industry leader at KPMG in Poland.
