Determining and Changing Tax Residence – the Effects on Individuals
Determining and Changing Tax Residence – the Effects on Individuals

Summary/Abstract: The subject of this article is the analysis of reasons and results of determining aswell as changing tax residence in the light of Polish personal income tax. This topicunderlies a broad concept of migration, especially that of profit-driven character.The author presents this research issue on the basis of the current legislation,doctrine as well as practice of applying the law by the judiciary and the tax authorities.The analysis of the valid regulations of tax law leads to the conclusion thatthe fiscal situation of migrants is so diversified as well as complicated from thelegal point of view that it raises justified practical doubts. It is assumed that taxresidence is dynamic and thus may change as a result of both intended and unintendedtaxpayers’ actions which may have specific tax law effects. They are reflectednot only in tax preferences but also in obligations concerning tax settlements. Apartfrom ordinary tax consequences of determining or changing tax residence, theauthor relates also to particular legal solutions such as: exit tax, taxation of foreigncontrolled companies or appliance of the provisions of Multilateral Convention(MLI). The described issues are significant for both theory and practice of tax lawapplication.

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