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Leaving home

Leaving Poland with a US LLC

Polish tax residence, the exit tax on a change of residence, the PLN 4 million threshold, CFC rules for individuals and your address update.

Poland taxes its residents on everything they earn, anywhere in the world, and a US LLC does not change that. Leaving does: once your residence moves, Poland's claim shrinks to income earned in Poland. On the way out, though, Poland can tax gains you have not yet realised, and while you are still resident its CFC rules can reach a low-taxed foreign entity you control. This page follows the Personal Income Tax Act (PIT Act) as it stands and says plainly where the law leaves a question open.

When you are resident in Poland

Under article 3(1) of the PIT Act, a resident is taxed on worldwide income, as the Ministry of Finance also confirms. Article 3(1a) makes you resident if either of two tests is met:

One test is enough. Article 4a applies both subject to Poland's double tax treaties, so where your new country also treats you as resident, the treaty's tie-breaker can decide.

Once you are no longer resident, article 3(2a) taxes you only on income earned in Poland, and article 3(2b) point 8 expressly counts unrealised gains under the exit tax as such income. We found no official guidance we could verify on how the year of departure is split, so plan the date of your move with that gap in mind.

The exit tax on a change of residence

Article 30da(2) point 2 treats a change of residence as a taxable event where, because you move your residence to another state, Poland loses the right to tax gains on the sale of an asset you own.

Rates. 19 percent of the tax base where the asset's tax value is determined, 3 percent where no tax value is determined (article 30da(1)).

Tax base. The asset's market value on the day before the change of residence, minus its tax value (article 30da(7)).

Private assets. For assets held outside a business, the rule covers only what the Act calls personal assets: interests in partnerships, shares in companies, shares and other securities, derivatives and units in capital funds. And it covers them only if you were resident in Poland for a total of at least five years in the ten years before the change of residence (article 30da(3)). The five-of-ten condition is written for these private assets; the Act does not state it for business assets.

Exceptions and spouses. Assets that remain connected with your permanent establishment in Poland are not caught (article 30da(5)). For marital community property, each spouse counts half of the market value (article 30da(9)).

We found no official Polish position on how a US LLC is classified, so treat your LLC interest as an asset that may fall within this list.

The PLN 4 million threshold, and the open question

Article 30db(1) says that article 30da does not apply if the total market value of the transferred assets does not exceed PLN 4,000,000. Three points matter:

Filing, payment, instalments and refund

The exit-tax declaration is filed with the tax office on the prescribed form, and under article 30da(14) the tax is due by the 7th day of the month after the month in which the total market value of the assets exceeded PLN 4,000,000.

Payment is currently deferred. Filing is not. A Ministry of Finance regulation (Dz.U. 2025 poz. 260, as amended by Dz.U. 2025 poz. 1280) extends the payment deadline: if you lose or sell the asset before 1 December 2027, the tax is payable by the 7th day of the following month, otherwise on 31 December 2027. It covers declarations for periods up to 30 November 2027.

Instalments. Article 30de(1) lets you apply to pay in instalments over up to five years, but only if your residence moves to an EU state, or to an EEA state that has an agreement with Poland or the EU on assistance in recovering tax debts. A move to the United States does not meet that condition as written. For a change of residence, the competent tax office is the one that deals with the taxation of foreign persons (article 30de(8)).

Refund. If you become resident in Poland again within five years from the end of the tax year in which you moved, you can apply for a refund of the exit tax you paid (article 30df(2)).

The Ministry's e-Deklaracje service lists forms named PIT-NZ and PIT-CFC among documents that can be filed online without a qualified signature. We could not confirm officially which current form the exit-tax declaration uses, so check it before you file.

CFC rules while you are still resident

Article 30f charges 19 percent on the income of a controlled foreign company, levied on a Polish resident. Once you have genuinely changed your residence, it no longer reaches you; while you are still resident, including the year of departure before your residence ends, it can.

An entity is a CFC under the general test if all of these are met (article 30f(3) point 3):

An entity is also a CFC if it is located in a listed tax-haven jurisdiction, or in a state with which neither Poland nor the EU has ratified an agreement that provides a basis for obtaining tax information (article 30f(3) points 1 and 2). The exemption for genuine, substantial economic activity is available only for entities taxed on worldwide income in an EU or EEA state (article 30f(18)), so as written it does not help a US entity.

A separate return is due for each CFC, with the tax, by the end of the ninth month of the following tax year (article 45(1aa)).

How Poland classifies a single-member US LLC under article 30f is not resolved: we found no official Polish position on it. The risk is that, while you are still resident, Poland treats your LLC as a controlled foreign company. One more reason to leave first.

Your address and the final Polish return

If you are identified by your PESEL number, run no business and are not registered for VAT, stating your current address in a tax return or other tax document counts as updating it (article 9(1d) of the NIP Act); you can also use the official update form under article 5(5). The 7-day deadline in article 9(1) applies to other taxpayers, such as those registered for VAT, not to private individuals.

The annual return for your year of departure is filed between 15 February and 30 April of the following year (article 45(1) PIT Act). If your residence in Poland ended before you file, it goes to the tax office for your last place of residence in Poland (article 45(1b)).

The right sequence

Move your centre of vital interests: home, family and economic ties. Keep your days in Poland at 183 or fewer in the tax year.Check the tie-breaker in the treaty between Poland and your new country if both treat you as resident.Before you move, value your shares, securities, fund units and partnership interests, LLC interest included, and check the five-of-ten years test and the PLN 4 million value.If the value exceeds PLN 4 million, file the exit-tax declaration by the 7th of the following month. Payment is deferred; filing is not.For every period you are still resident, check the CFC conditions.Update your address, in your tax return or on the official form.File the final-year return between 15 February and 30 April with the tax office for your last Polish residence.

What goes wrong if you skip a step

The US side, including the Form 5472 filing, is on Leaving home properly.

Sources

Checked 26 October 2026.

Your own case

This page is general information, not advice on your case. Your move, your LLC and your deadlines are checked in the consultation, held in English.

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