New exit tax and programme changes 500 plus – these are the most important topics of the "Bilans" programme in TVN[24] BiS, issued on 23 August. The guests leading Paul Blajer were: Andrzej Dmowski, attorney and tax advisor at the company Russell Bedford, Arkadiusz Michalyszyn, tax advisor of JSLegal, and economist Małgorzata Starczewska-Krzysztoszek.
Andrzej Dmowski said in “Bilans”, citing the report “Business Puls” that the tax should have two tax rates – 19% value of the company transferred abroad and 3 or 19% Kowalski's financial assets above 2,000,000 PLN.
Dmowski explained that exit tax would cover unrealised capital gains from so-called passive assets, i.e. shares in a company or shares. – If a person wants to change tax residence and unrealised profits, they will exceed 2,000,000 PLN, they are to be covered in principle 3%. However, if an increase in this value cannot be determined at the time of the transfer of these assets or tax residence, only an estimate will be required, the rate will be 19% – said Andrzej Dmowski.