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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")
Lotteries
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 the same company group.
Receipts from insurance.
Receipts from donations.
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