Exit fee and tax consequences – recent interpretation of National Revenue Centre in Poland. How it is used within the framework of intra-group restructuring of activities.
Publication date: April 15, 2025
Exit fee is a fee for transferring assets, functions or risks between related entities. It can be understood as remuneration for the transfer of important functions, assets or risks. It is paid during business restructuring, either once or periodicall
On 30 January 2025 there has been issued important interpretation of the Director of the Polish National Revenue Information in respect of exit fee and tax consequences.
