The Warsaw Stock Exchange, which was modeled after the Frech exchange in Lyon, was reopened after more than 50 years of recess. The Polish tax system has been modernized in recent years. Corporate Profits Tax. Worldwide income is a tax base for business entities with registered offices or seats or places of management in Poland. Other entities are taxed on profits earned in Poland only.
VAT applies to the goods sold and the services provided.
Individual Income Tax and Expatriate Taxation. Polish residents are subject to tax on worldwide income, while individuals with non-resident status are taxed on Polish income only. More Legal Framework for Foreign Investors Legal Forms. No restrictions on the foreigners share of equity in such companies are imposed. Business Requiring Licensing .