Dlaczego należy rozważyć zmianę rezydencji podatkowej?
Wielu przedsiębiorców, z którymi rozmawiam narzeka na brak pewności prawa oraz wysokie podatki, które obowiązują w Polsce. Myślą oni często nad optymalizacją podatkową, nie zdając sobie do końca sprawy, że w pełni legalne metody optymalizowania podatków z wykorzystaniem podmiotów zagranicznych przestają być dostępne w związku z wprowadzeniem do prawa polskiego instytucji zagranicznych spółek kontrolowanych (CFC), klauzuli obejścia prawa podatkowego i tzw. „małej” klauzuli obejścia przepisów o VAT.
Dlatego też, jedynym rozsądnym wyjściem, wydaje się zmiana rezydencji podatkowej osoby zarządzającej przedsiębiorstwem lub rzeczywistego beneficjenta takiej spółki.
Jak zabrać się do zmiany rezydencji podatkowej?
Nie jest tajemnicą, że przeprowadzka zagranicę wymaga pewnych starań. Tak odpowiedzialna decyzja nie może być spontaniczna i niepoprzedzona żadnymi przemyśleniami i przygotowaniami. Trzeba zadać sobie wiele istotnych pytań i dostrzec wiele niuansów, nie tylko gdy idzie o wybór docelowej destynacji. Często ludzie niezbyt trafnie wyobrażają sobie proces zmiany rezydencji podatkowej, myśląc, że może odbyć się to tylko i wyłącznie na papierze. W rzeczywistości jednak, nic nie jest takie proste, jak się wydaje.
Kim jest rezydent podatkowy?
Rezydent podatkowy (w odróżnieniu od obywatela), to osoba, niezależnie od jej narodowości, która zamieszkuje na terytorium danego państwa, mając za swój cel, stały pobyt w tym państwie. Taka osoba podlega ustawodawstwu podatkowemu państwa, w której posiada swoją rezydencję podatkową i podlega (zwykle) opodatkowaniu od całości swoich dochodów.
Zwykle jako graniczny moment wyznaczenia rezydencji podatkowej, przyjmuje się 183 dni przebywania w danym kraju. Czasem jednak, pobyt wcale nie musi trwać dłużej niż „magiczne” 183 dni, aby być uznanym za rezydenta podatkowego. Tak jest na przykład w prawie polskim, dla którego istotne jest też, gdzie znajduje się centrum życiowych, osobistych interesów danej osoby (np. mieszkanie, najbliższa rodzina) i ośrodek jej interesów ekonomicznych (praca, działalność gospodarcza).
Do jakiego kraju przenieść swoją rezydencję podatkową?
Wiele osób próbuje przenieść się do innych krajów europejskich, prym wiodą chyba nasi południowi sąsiedzi. Bliskość języka i kultury powoduje, że wiele firm oferuje swoje wsparcie w przeniesieniu rezydencji podatkowej do Czech albo Słowacji. W ofertach zwykle pomijane są jednak „trudniejsze” aspekty związane z przeniesieniem rezydencji podatkowej, w tym informacje o zakresie opodatkowania rezydentów oraz o wszelkich obciążeniach pozapodatkowych (np. odpowiednikach naszego ZUSu).
Jeżeli decydujemy się na Europę, to wydaje się, że najkorzystniej obecnie zostać rezydentem podatkowym Rumunii (16% podatek liniowy) lub Bułgarii (podatek liniowy dla przedsiębiorców 15%, 10% podatek od dochodów z umowy o pracę oraz dodatkowe obniżenie podatku o 5% w przypadku złożenia deklaracji drogą elektroniczną – dane oficjalne i szczegóły po angielsku), czyli krajów o relatywnie niskich stawkach podatku dochodowego od osób fizycznych.
Gdy myślimy o relatywnie nieodległej od Polski destynacji, musimy zastanowić się nad Zjednoczonymi Emiratami Arabskimi, gdzie brak jest jakichkolwiek podatków dochodowych, podatku VAT oraz ubezpieczeń społecznych. Co ważne, nie chodzi tutaj o żadne sztuczki z jurysdykcjami offshore, ale prawdziwy, zerowy podatek od własnych rezydentów.
Jakie czynności musimy przedsięwziąć aby zmienić polską rezydencję podatkową?
Najprościej rzecz biorąc, musimy przenieść swoje centrum życiowe i ekonomiczne do naszej wymarzonej destynacji. W praktyce oznacza to konieczność pozyskania stałego miejsca zamieszkania na terytorium państwa, które nas interesuje. Chodzi więc albo o kupno albo o najem mieszkania, w którym trzeba zameldować się.
Z tego punktu widzenia najtańszą opcją wydaje się także Bułgaria, gdzie ceny nawet nadmorskich apartamentów odpowiadają cenom mieszkań w powiatowych miastach w Polsce, dla osób posiadających większe zasoby pieniężne Emiraty Arabskie wydają się adekwatnym rozwiązaniem, bo ceny najmu, wbrew pozorom, nie są aż tak horrendalne jak można by się było spodziewać.
Mieszkanie to jednak nie wszystko, musimy przenieść także swoje centrum interesów życiowych (tj. jeżeli mieliśmy szczęście zawarcia związku małżeńskiego to albo musimy liczyć się z koniecznością rozwodu albo zabrania małżonka ze sobą). Dodatkowe utrudnienie w zmianie rezydencji stanowią dzieci. Odpowiadając na często pojawiające się pytanie: Tak, jeżeli chodzą do polskiego przedszkola/szkoły, a rodzic sprawuje nad nimi opiekę to można skutecznie podważać każdą próbę zmiany domicylu podatkowego.
Ostatnia kwestia to interesy ekonomiczne. Należy przenieść je do państwa, w którym będziemy zamieszkiwać. Z tego powodu biznesy oparte o prace, które muszą być wykonane w Polsce, w dodatku przez samego przenoszonego, niezbyt nadają się do przeniesienia za granicę. W świetnej pozycji są natomiast niezależni konsultanci biznesowi, informatycy, ludzie zarządzający biznesami IT, czerpiący zyski ze stron internetowych, programów afiliacyjnych, rynku FOREX.
Dla kogo zmiana rezydencji?
Na pewno nie dla każdego, choć także nie tylko dla bezdzietnych specjalistów IT 🙂
Jeżeli poszukujesz rozwiązań dla swojego biznesu i myślisz o zmianie rezydencji podatkowej skontaktuj się ze mną.
Jak wygląda podatek od dywidendy od polskiej sp zoo dla rezydenta Bułgarii?
Zachęcam do zamówienia opinii prawnej w tym temacie.
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