Abstract

As a part of this publication, the issue of taxation of income from the sale of shares (stocks) in foreign companies whose asset consists mainly directly or indirectly of real estate located in a tax jurisdiction other than the country of the seller's seat and the company being sold (the so-called offshore indirect transfer - OIT). The article presents changes in the method of taxation of the sale of shares in real estate companies in force in Poland from January 1, 2021 in the context of current international trends in OIT taxation.