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Krytyka Prawa. Niezależne Studia nad Prawem

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Year 3/2023 
Volume 15 
Issue 1

Instruments Stimulating Taxpayers to Transfer Their Tax Residence to the Republic of Poland

Beata Kucia-Guściora
John Paul II Catholic University of Lublin

3/2023 15 (1) Krytyka Prawa. Niezależne Studia nad Prawem

DOI 10.7206/kp.2080-1084.578


The purpose of this article is to present two tax preferences, in force from 1 January 2022, dedicated to taxpayers transferring their residence to Poland. Their way of design is an incentive to become a Polish tax resident, and their introduction to Polish income tax is justified by both economic and demographic reasons. The first of the instruments is a lump-sum tax on foreign revenue amounting to PLN 200,000, addressed mainly to natural persons with very high foreign income (high net worth individuals), who are ready to allocate significant funds for the implementation of socially beneficial projects. The second instrument stimulating the transfer of residence is the tax exemption due to the return to the country, which can be considered a type of ‘tax holiday’, as selected domestic income during the four tax years from the transfer of tax residence is subject to a limited tax exemption. The article indicates the stimulating nature of both concepts by analysing the conditions for their application in the context of a deviation from standard taxation rules. Moreover, the paper indicates that similar solutions are also applied in other countries.


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APA style

Kucia-Guściora, Beata (2023). Instruments Stimulating Taxpayers to Transfer Their Tax Residence to the Republic of Poland. (2023). Instruments Stimulating Taxpayers to Transfer Their Tax Residence to the Republic of Poland. Krytyka Prawa. Niezależne Studia Nad Prawem, 15(1), 197-213. https://doi.org/10.7206/kp.2080-1084.578 (Original work published 3/2023AD)

MLA style

Kucia-Guściora, Beata. “Instruments Stimulating Taxpayers To Transfer Their Tax Residence To The Republic Of Poland”. 3/2023AD. Krytyka Prawa. Niezależne Studia Nad Prawem, vol. 15, no. 1, 2023, pp. 197-213.

Chicago style

Kucia-Guściora, Beata. “Instruments Stimulating Taxpayers To Transfer Their Tax Residence To The Republic Of Poland”. Krytyka Prawa. Niezależne Studia Nad Prawem, Krytyka Prawa. Niezależne Studia nad Prawem, 15, no. 1 (2023): 197-213. doi:10.7206/kp.2080-1084.578.