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Poland Tax Exempt Income













The following income is exempt from tax when received by an individual:
  • The sale of real estate, after it has been held for a certain period (see above "Capital Gains").
  • Profit on the sale of a residential apartment, on condition that the consideration is used within 2 years for the purchase of an alternative residence in Poland.
  • Dividend received by one company from another company in Poland or in the EU/EEA, subject to participation rules.
  • Receipts from insurance.
  • Receipts from donations.







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