POLAND Trends and Developments Contributed by: Piotr Augustyniak, Nash Concept Ltd
elements retained only where a genuine non-fiscal rationale subsists. Exit Taxation Mobility in the opposite direction remains constrained by the exit tax of Article 30da of the Personal Income Tax Act, which charges unrealised gains upon the transfer of residence or of assets abroad where the aggregate market value of the assets concerned exceeds PLN4 million, at the rate of 19% (or 3% where no tax basis is established). The provision must be taken into account not only by departing residents but also by persons contemplating the lump-sum regime, since a subsequent departure from Poland after a period of residence may itself constitute a taxable event. The sequencing of relocation, the composition of the asset base at entry and the intended duration of Polish residence should therefore be considered as a single design problem rather than as successive, unrelated steps. Transparency, Reporting and Tax Procedure The reporting environment continues to expand. Poland participates in the Common Reporting Stand - ard and has implemented DAC 6 in a form broader than the directive, extending mandatory disclosure to purely domestic arrangements; the Central Register of Beneficial Owners applies to companies, partner - ships and family foundations alike; and the mandatory National e-Invoicing System (KSeF) is being phased in during 2026, beginning with the largest taxpayers. For private clients the cumulative effect is that structures are, and will remain, visible to the administration in near real time, which places a premium on substance and on the contemporaneous documentation of non- fiscal purposes.
Finally, a procedural trend deserves mention. The administrative courts, following the resolution of the Supreme Administrative Court of 24 May 2021 (I FPS 1/21), review with increasing rigour the instrumen - tal initiation of penal-fiscal proceedings undertaken solely to suspend the running of the limitation period for tax liabilities. A line of judgments has set aside assessments issued in reliance on such suspensions. For high net worth taxpayers involved in long-running disputes, the jurisprudence materially strengthens the protective function of the statute of limitations and should be raised at every stage of proceedings in which the suspension is relied upon. Concluding Observations The Polish private wealth landscape at the beginning of 2026 presents an unusual configuration: an inbound regime of statutory clarity and modest cost, a domes - tic succession vehicle whose fiscal treatment has – for the moment – been defended at the highest consti - tutional level, and a reporting apparatus of steadily increasing density. The presidential veto of November 2025 illustrates both the political salience of private wealth taxation and the weight that the principle of legal certainty continues to carry in Polish consti - tutional practice. For internationally mobile families reassessing their European options after the reforms in the United Kingdom and Italy, Poland deserves a place in the comparison that it has not tradition - ally occupied; for families already established there, the coming statutory review of the family foundation counsels attentive, but not anxious, observation.
552 CHAMBERS.COM
Powered by FlippingBook