Nowy podatek dotknie polskich przedsiębiorców już od 2019 roku, czyniąc przeniesienie biznesu do jurysdykcji mniej opresyjnej podatkowo jeszcze mniej możliwym niż jest to dotychczas.
O czym mowa? O podatku od wyjścia, czyli tak zwanym exit tax.
Wymóg wprowadzenia rozwiązania polegającego na opodatkowaniu niezrealizowanych zysków w przypadku m.in. zmiany rezydencji podatkowej podatnika wynika z prawa unijnego. Zgodnie z dyrektywą z 2016 roku dotyczącą przeciwdziałaniu unikania opodatkowania wszystkie kraje członkowskie UE zobowiązane są do wprowadzenia w życie tego rozwiązania, Polska zamierza wprowadzić je od 1 stycznia 2019 roku.
Czym będzie exit tax?
Sposobem na siłowe zatrzymanie osób prawnych w Polsce.
Zgodnie z założeniami dyrektywy, podatnik będący osobą prawną (dyrektywa wprost wskazuje, że osoby fizyczne oraz podmioty transparentne podatkowo nie powinny podlegać temu podatkowi) podlega podatkowi w kwocie równej wartości rynkowej przenoszonych aktywów (w chwili ich przeniesienia), pomniejszonej o ich wartość do celów podatkowych (tj. jak mniemam w naszym kraju wartość niezamortyzowaną), w każdej z następujących sytuacji:
- podatnik przenosi aktywa ze swojej siedziby głównej do stałego zakładu w innym państwie członkowskim lub w państwie trzecim, o ile państwo członkowskie siedziby głównej nie ma już prawa do opodatkowania przenoszonych aktywów ze względu na przeniesienie;
- podatnik przenosi aktywa ze swojego stałego zakładu w państwie członkowskim do swojej siedziby głównej lub innego stałego zakładu w innym państwie członkowskim lub w państwie trzecim, o ile państwo członkowskie stałego zakładu nie ma już prawa do opodatkowania przenoszonych aktywów ze względu na przeniesienie;
- podatnik przenosi swoją rezydencję podatkową do innego państwa członkowskiego lub państwa trzeciego, z wyłączeniem aktywów, które pozostają faktycznie powiązane ze stałym zakładem w pierwszym państwie członkowskim;
- podatnik przenosi działalność gospodarczą prowadzoną przez swój stały zakład z jednego państwa członkowskiego do innego państwa członkowskiego lub do państwa trzeciego, o ile państwo członkowskie stałego zakładu nie ma już prawa do opodatkowania przenoszonych aktywów ze względu na przeniesienie – przeniesienie działalności gospodarczej prowadzonej przez stały zakład oznacza operację, w wyniku której podatnik przestaje prowadzić podlegającą opodatkowaniu działalność gospodarczą w jednym państwie członkowskim, a zaczyna taką działalność prowadzić w innym państwie członkowskim lub państwie trzecim, nie stając się przy tym rezydentem do celów podatkowych w tym państwie członkowskim lub państwie trzecim.
Wszystko to brzmi bardzo mgliście i trudno na chwilę obecną, więc może wyjaśnię typowy przypadek zastosowania ww. przepisów – będzie nim np. otwarcie spółki zależnej (lub powiązanej) przez spółkę polską w dowolnej jurysdykcji zagranicą, z wykorzystaniem pieniędzy (w dyrektywie nigdzie nie ma wyłączenia opodatkowania obrotu pieniężnego) jakie mamy w spółce polskiej, podobnie zresztą jak wniesienie do takiej spółki wkładów niepieniężnych (praw autorskich, nieruchomości itp.)
Jaki z tego wniosek?
Osoby fizyczne i spółki komandytowe nadal będą mogły liczyć na tego typu optymalizację, np. przez przeniesienie swoich aktywów do spółki w innym kraju, natomiast spółki z o.o. i akcyjne muszą liczyć się z istotnymi utrudnieniami w obrocie międzynarodowym (gdzie ta deklarowana w Unii zasada swobody przepływu kapitału?)
Czyżby to był kolejny argument za tym, aby przesiąść się na spółkę z o.o. spółkę komandytową?
Ale stworzenie od podstaw nowej spółki za granicą (nie korzystającej z pieniędzy spółki z kraju) chyba dalej nie będzie rodzić żadnych skutków podatkowo-prawnych? Wtedy spółkę z kraju można uśpić/zamknąć, a zacząć działać pod nową spółką z zagranicy.
Na to wygląda, o ile oczywiście wspólnikiem będzie osoba fizyczna, a nie jakaś spółka-matka…
a czy otwarcie lub przekształcenie spółki w spółkę europejską też nie będzie podlegało tym restrykcjom? mam na myśli spółkę w myśl rozporządzenia nr 2157/2001/we (jak tu: https://www.eporady24.pl/spolka_europejska,artykuly,9,46,157.html ) rozważam rozszerzenie działalności na rynki europejskie jednak oczywiście nie chcę tego robić ze stratą więc mam wiele wątpliwości.
Kwestia tego gdzie owa spółka będzie miała rezydencję podatkową. Spółka europejska jako spółka kapitałowa w teorii będzie podlegała tym restrykcjom.
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