There is lot of fuss currently in the legal and business media about implementing exit tax in Poland. It is the right moment to break here down, what is the source of this new tax (with somehow sinister name) and to whom this tax will apply.

The Treaty on the Functioning of the European Union (TFEU) provides for a number of freedoms, constituting the basis for the functioning of the EU internal market.

On 2nd June 2018, the President of the Republic of Poland signed the Act on supporting new investments, which significantly changes the rules of operation of special economic zones. This Act introduces new important support tools into Polish legal system, in the form of tax benefits (exemption from income tax), for investors planning to start new investments in Poland.