For these people, Poland is a tax haven. “Questions about justice”

As “Dziennik Gazeta Prawna” reminds, wealthy foreign taxpayers after moving to Poland for tax purposes may pay PLN 200,000 for ten consecutive years. PLN lump sum on their income from abroad, regardless of their amount. They must spend at least PLN 100,000. PLN per year for socially useful purposes.

As the newspaper notes, this may be an attractive solution for wealthy immigrants who would pay much higher taxes in their home country. – After moving, he can count on another preference. He will benefit from the return relief, which will allow him to not pay PIT for four years on Polish income not exceeding the annual limit of PLN 85,528. The conditions for using both preferences are very similar, and the benefits are significant – writes “Dziennik Gazeta Prawna”.

Gifts for foreign rich people. Can we afford it?

The daily gives an example of a taxpayer earning PLN 120,000. PLN per year with foreign income of PLN 2 million. He can only pay PLN 500 tax on Polish earnings and PLN 200,000. PLN instead of PLN 361,000 PLN from funds from abroad. The newspaper asks whether offering such relief is not an exaggeration if we have problems with meeting the budget?

– This may, of course, raise questions about tax fairness. At the same time, individual interpretations appear in which, for example, the director of the National Tax Administration denies the right to a rehabilitation relief for drug expenses solely due to the fact that the disabled person buys them abroad and the purchase is not documented with an invoice, but with a fiscal receipt. However, I am not a supporter of such comparisons – Józef Banach, legal advisor at Ontilo Banach Szczypiński, comments for the newspaper.

The expert emphasizes that the legislator’s goal, which was to encourage the richest to pay taxes in our country, is fully understandable. All the more so because they are supposed to spend their own funds on socially useful purposes.

Agnieszka Fijałkowska-Wocial, tax advisor at LTCA, points out that only income obtained outside Poland is subject to lump sum taxation. – At the same time, income taxed as a lump sum will not be included in the limit of PLN 85,528 of income exempt on the basis of return relief or relief for young people. – says the expert.

In her opinion, such a combination of reliefs may prove to be very tax-advantageous, but the group of interested parties will be limited. So far (as at the end of 2025), the regulations have convinced only 13 foreign wealthy people and four members of their families to move to Poland.