Category: PIT

Transfer tax residency to Poland – a proposal for wealthy non-residents

Tomasz Napierała

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Since 2022, regulations have been in force in Poland providing for very preferential rules for taxing foreign income for people who transfer their tax residence to Poland – the so-called lump sum on foreign income. This is a tax incentive for wealthy non-residents obtaining Polish tax residency.   Who can benefit? The lump sum taxation […]