Poland - Is the Polish Inheritance and Gift Tax Incompatible with the Free Movement of Capital in Relation to Third Countries?
- J. Szczepański
- European Taxation, 2016 (Volume 56), No 9
- 18 August 2016
This article examines whether the Polish inheritance and gift tax is compatible with the free movement of capital in relation to third countries. The analysis covers two provisions: the tax allowance and the personal tax exemption. It is argued that the second provision is incompatible with the free movement of capital in third-country scenarios, since the tax benefit, which can result in factual non-taxation in Poland, is denied to third-country residents who have third-country nationality.