Zmiana bez precedensu. Najnowsze prawo na Cyprze mocno ułatwi Polakom zmianę rezydencji podatkowej

Wielu naszych klientów jest zaskoczonych, kiedy dowiadują się, że póki pozostają rezydentami podatkowymi w Polsce to założenie firmy za granicą i czerpanie z niej dochodów co do zasady nie pozwoli na oszczędność osobistych podatków. Zgodnie bowiem z art. 3 ustawy o PIT osoby fizyczne, jeżeli mają miejsce zamieszkania na terytorium Rzeczypospolitej Polskiej, podlegają obowiązkowi podatkowemu od całości swoich dochodów (przychodów) bez względu na miejsce położenia źródeł przychodów (nieograniczony obowiązek podatkowy). Dotyczy on także co do zasady dochodu z zagranicznej firmy.
Z kolei za osobę mającą miejsce zamieszkania na terytorium Rzeczypospolitej Polskiej uważa się osobę fizyczną, która:
1) posiada na terytorium Rzeczypospolitej Polskiej centrum interesów osobistych lub gospodarczych (ośrodek interesów życiowych)
2) przebywa na terytorium Rzeczypospolitej Polskiej dłużej niż 183 dni w roku podatkowym.
O ile ten drugi warunek jest łatwo ustalić to ciężej opisać co kryje się pod nowym pojęciem „ośrodek interesów życiowych”. Z pomocą przychodzą nam same władze skarbowe, które już wcześniej doprecyzowywały to pojęcie, wskazując, że należy brać pod uwagę przede wszystkim utrzymywanie w danym kraju centrum interesów osobistych lub gospodarczych. A zatem mówiąc „interesy osobiste” można mieć na myśli związki rodzinne jak i towarzyskie danej osoby tzn. sytuację, w której w danym państwie znajduje się także najbliższa rodzina danej osoby (małżonek i dzieci). Przez „interesy gospodarcze” należy natomiast rozumieć miejsce wykonywania pracy, prowadzenia działalności gospodarczej, czy też posiadanie majątku (Urząd Skarbowy w Dębicy, 5 grudnia 2005r., PO I 415/37/05; Izba Skarbowa w Gdańsku, 14 września 2005r., BI/4117-0037/05; Drugi Urząd Skarbowy w Gliwicach, 3 czerwca 2005r., IPD3/415-35/05 PBB1/423-949/05). Często wskazuje się także, że o posiadaniu centrum interesów życiowych w danym kraju można mówić również, jeżeli dana osoba prowadzi w tym kraju nie tylko działalność gospodarczą, ale także wszelkiego rodzaju inną działalność, w tym polityczną i kulturalną (Urząd Skarbowy Poznań-Śródmieście, 29 grudnia 2004r., ZF/415-62/04; Urząd Skarbowy Poznań-Nowe Miasto, 19 marca 2004r., ZG/4150/13/JWR/04).
Rezydencję podatkową można jednak zmienić w dowolnym momencie. Osobom chcącym zmienić swoją rezydencję podatkową i w konsekwencji zaprzestać płacić podatki w Polsce mogą pomóc najnowsze zmiany w prawie Cypru. W dniu 14 lipca 2017 r. cypryjska Izba Deputowanych przegłosowała ustawową zmianę definicji „osoby fizycznej będącej rezydentem podatkowym Cypru” zgodnie z ustawą o podatku dochodowym. Od 1 stycznia 2017 r. osoba, która:

  1. Nie spędza więcej niż 183 dni w dowolnym jednym państwie w ciągu roku podatkowego,
  2. Nie jest podatnikiem z innego państwa w tym samym roku podatkowym

I spełnia następujące trzy warunki:

  1.  Pozostaje na Cyprze przez co najmniej 60 dni w roku podatkowym;
  2. Prowadzi działalność na Cyprze lub jest zatrudniona na Cyprze lub posiada stanowisko w cypryjskiej osobie prawnej w dowolnym czasie w trakcie roku podatkowego;
  3. Utrzymuje stały dom na Cyprze, który jest jej własnością albo wynajmowany;

będzie uważana za rezydenta podatkowego Cypru. Ci z kolei mogą uzyskać swoje dywidendy, odsetki i należności licencyjne bez podatku. Mogą uzyskać ogromną zniżkę na osobiste opodatkowanie swoich zarobków.
Maciej Oniszczuk
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