In other words, the relocation tax, also called the tax on unrealised gains, because hypothetical gains are subject to taxation. It may occur as a result of changing tax residence or transferring the assets related to business activity abroad. In the case of natural persons changing their tax residence, it applies only to the assets for which Poland loses the right to impose tax after the change of tax residence (e.g., shares in companies) and only if the market value of such assets exceeds a total of PLN 4 million.
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