Poland introduced exit tax following the EU's Anti-Tax Avoidance Directive (ATAD). The idea is straightforward: if you move assets or your tax residency out of Poland, the country wants to tax any gains that built up while you were living or operating there even if you haven't actually sold anything yet.
In other words, Poland taxes unrealised profits the moment you leave.
What makes Poland's version particularly aggressive is that it goes further than the EU directive intended. The Polish government applied exit tax not just to companies, but also to private individuals including those who don't run a business at all. This has been controversial ever since.
Exit tax in Poland can affect you if:
You are an individual changing your tax residency from Poland to another country
You are a business transferring assets (or its registered seat) outside of Poland
Your assets exceed PLN 4 million in value (for individuals transferring assets abroad)
You hold shares, financial instruments, or other assets that have grown in value during your time in Poland
From 2026, Polish family foundations are also subject to exit tax, a change that catches many succession and wealth-planning structures off guard.
The rate is 19% on unrealised gains, meaning the difference between the current market value of your assets and what you originally paid for them (or their tax value).
You do not need to sell anything, the tax liability arises simply because you are leaving.
The Polish Minister of Finance issued a regulation on 22 September 2025 postponing the exit tax payment deadline once again, this time to 31 December 2027. This is not the first postponement. Polish authorities have repeatedly delayed enforcement because the legal framework remains deeply uncertain.
In May 2025, the Provincial Administrative Court in Warsaw referred preliminary questions to the Court of Justice of the European Union (CJEU), asking whether Poland's exit tax rules for individuals are compatible with EU law.
The court is challenging several fundamental points:
Whether Poland can tax gains that built up before the individual even became a Polish resident
Whether the rules can completely ignore situations where asset values have fallen and the taxpayer actually suffered a loss
Whether the tax liability can arise at the moment of residency change rather than at the point of actual sale
If the CJEU rules against Poland, the entire exit tax framework for individuals could be reformed or even repealed. A ruling is expected in the next 2–3 years.
The legal uncertainty cuts both ways. Yes, the rules may eventually be softened, but until the CJEU rules, Polish tax authorities are still applying the law as it stands.
If you return to Poland within 5 years from the end of the year in which the original transfer of assets or change of residence occurred, you can apply for a refund of the exit tax paid.
This five-year window matters for anyone planning a temporary relocation or considering a return in the future.
Poland's exit tax is just one part of a larger picture. Many Europeans living in high-tax countries are exploring legal, well-structured ways to optimize their tax position, whether through company formation abroad, residency changes to lower-tax jurisdictions, or holding structures that reduce exposure.
If you are a Polish resident or have significant assets in Poland and are considering a move, the worst thing you can do is make decisions without a clear legal plan.
If you are weighing your options, book a consultation today. We will review your asset structure, residency situation, and the most tax-efficient path forward before the exit tax clock starts ticking.
