Tax System Comparison – Poland and Mauritius (I)

Key Differences Between the Tax Systems

Poland

• Taxation of worldwide income for individuals who are Polish tax residents;
• Progressive personal income tax rates;
• Inheritance tax applicable in certain circumstances;
• Gift tax applicable in certain cases;
• Selected wealth-related taxes;
• More complex administrative procedures.

Mauritius

• Taxation in accordance with Mauritian tax regulations applicable to tax residents;
• A unified income tax rate, in accordance with applicable legislation;
• No inheritance tax;
• No gift tax;
• No wealth tax;
• An investor-friendly legal and regulatory environment for international investors.

Important Note: The above comparison is provided for informational purposes only. Any tax analysis should be carried out on an individual basis, taking into account the client’s specific circumstances and the applicable legal regulations. One of the most frequently asked questions concerns the impact of transferring tax residency to Mauritius on a client’s tax position. The answer is straightforward: yes, a change of tax residency may result in significant tax implications; however, this applies only when the relocation is carried out in compliance with the applicable laws and regulations of both countries.

Tax System Comparison – Poland and Mauritius (III)

Why Is a Change of Tax Residency So Important?

Tax authorities analyse a number of key factors when determining an individual’s tax residency, including:

• the place of residence of the individual’s family;
• the location where professional activities are carried out;
• the location of major assets;
• the centre of economic interests;
• the centre of personal interests;
• the country in which the individual actually spends the majority of the year.

Therefore, transferring tax residency is a legal and tax process that requires careful planning, proper preparation, and appropriate documentation.

Essential Preliminary Analysis

This is why every project begins with a comprehensive strategic assessment. The assessment allows us to:

• evaluate the feasibility of the relocation;
• identify potential tax risks;
• analyse the consequences of losing Polish tax residency;
• review existing corporate structures;
• assess investments and private wealth;
• determine the most suitable strategy aligned with the client’s objectives.

Following the completion of the analysis, we prepare an individual relocation roadmap covering all stages of the process and the actions required to ensure that the entire transition is carried out in compliance with applicable regulations. This stage forms the foundation of the entire project. Our goal is not to provide generic solutions, but to develop a relocation strategy tailored to each client’s personal, family, professional, and financial circumstances.

How Does the Relocation Process Take Place? (I)

A Structured, Coordinated, and Individualised Approach

International relocation is not limited to simply moving abroad or obtaining a residence permit. It is a strategic project involving tax, legal, wealth, administrative, and family-related considerations. To ensure that each client’s relocation is carried out safely and in full compliance with applicable regulations, we have developed a comprehensive methodology consisting of several stages.

Stage 1 – Strategic Audit in Poland

Every project begins with a detailed analysis of the client’s personal and financial situation.Our team reviews, among other aspects:

• all sources of income;
• the structure of owned companies;
• financial investments;
• real estate holdings;
• family circumstances;
• citizenship and any existing multiple tax residencies;
• current tax obligations;
• the feasibility of effectively transferring tax residency.

Upon completion of the first stage, the client receives a detailed strategic report outlining the solutions best suited to their individual circumstances.

How Does the Relocation Process Take Place? (II)

Stage 2 – Relocation Strategy Development

Based on the results of the strategic audit, we prepare a comprehensive relocation strategy covering, among other elements:

• a detailed action plan and timeline;
• an international tax strategy;
• a wealth management strategy;
• the selection of the residence programme best suited to the client’s needs;
• a property acquisition or rental plan;
• the organisation of banking relationships;
• coordination of all activities carried out in Poland and Mauritius.

Each project is developed on an individual basis to ensure that it aligns with the client’s specific objectives.

Stage 3 – Relocation Implementation

Once the strategy has been approved, our team takes over the coordination of all administrative and operational activities. Our support includes, among other services:

• preparation of all required documentation;
• communication with relevant administrative authorities;
• organisation of the relocation to Mauritius;
• assistance in finding suitable property;
• opening bank accounts;
• registration with local authorities;
• obtaining identification numbers and all required permits.

Our goal is to enable clients to begin a new chapter of their lives while minimising administrative complexity and ensuring a smooth transition.

Key Stages of the Relocation Project

Key Stages of the Relocation Project

The relocation process includes the following stages:

1. Strategic audit.
2. Development of a tax strategy.
3. Selection of the appropriate residence programme.
4. Preparation of administrative documentation.
5. Relocation to Mauritius.
6. Obtaining a residence permit.
7. Opening bank accounts.
8. Purchasing or renting property.
9. Long-term tax, wealth management, and advisory support.

Implementation Timeline

The duration of the project depends on a number of factors, including:

• the selected residence programme;
• the time required to prepare complete documentation;
• the client’s personal and financial circumstances;
• applicable timelines and procedures of government authorities.

In practice, the complete process—from the initial consultation to establishing permanent residence in Mauritius—typically takes several months.

Comprehensive Relocation Support

Our cooperation with clients does not end once a residence permit has been obtained. We provide long-term support covering, among other areas:

• tax residency structuring;
• relocation of the entire family;
• wealth planning and asset protection;
• management of international investments;
• cooperation with tax and legal advisors;
• ongoing administrative support.

Our approach allows each client to benefit from the assistance of a single dedicated relationship manager responsible for coordinating the entire project—from the initial audit through to long-term wealth management. This methodology ensures that the relocation process is carried out in compliance with applicable regulations, while providing a smooth, secure, and well-organised transition to a new place of residence.

Pathways to Obtaining the Right of Residence in Mauritius (I)

Mauritius offers several programs that enable citizens of other countries to obtain the right to long-term residence. The choice of the most suitable programme depends on a number of factors, including:

• the applicant’s age;
• sources of income;
• personal wealth;
• professional plans;
• investment objectives;
• desired lifestyle.

Every project begins with an individual assessment of the client’s circumstances in order to identify the solution best suited to their specific needs.

1. Retirement Programme

This program is designed for individuals who have reached the age required under Mauritian regulations and have sufficient financial resources to support themselves without undertaking employment in Mauritius. The key requirements typically include:

• meeting the minimum age requirement specified by applicable regulations;
• demonstrating a stable source of income or sufficient financial resources;
• making the required financial transfers to Mauritius in accordance with applicable regulations;
• holding a valid passport;
• providing a certificate of good conduct, where required;
• maintaining appropriate private health insurance;
• fulfilling the conditions necessary to maintain the right of residence.

This programme is particularly attractive to individuals seeking a high quality of life, a pleasant year-round climate, and access to modern private healthcare facilities.

Pathways to Obtaining the Right of Residence in Mauritius (II)

2. Investor Programme

This program is designed for entrepreneurs and investors planning to establish a business or make investments in Mauritius. Available options include, among others:

• incorporating a company;
• developing service-based business activities;
• making investments that meet the requirements of applicable regulations;
• conducting international commercial activities.

Our support includes:

• assessing the feasibility of the proposed project;
• preparing a business plan, where required;
• analysing the project’s compliance with legal and tax regulations;
• managing administrative procedures with the relevant authorities;
• coordinating the entire process through to obtaining the right of residence.

Pathways to Obtaining the Right of Residence in Mauritius (III)

3. Self-Employed Programme

This programme is designed for individuals who conduct business activities independently in their own name.It is particularly suitable for, among others:

• consultants;
• IT specialists;
• architects;
• engineers;
• designers;
• advisors;
• service providers delivering services to international markets.

Obtaining the relevant permit primarily requires:

• demonstrating genuine and active business operations;
• meeting the financial criteria specified under applicable regulations;
• ensuring that the project complies with the administrative requirements in force in Mauritius.

Our team supports clients throughout the entire administrative process.

Pathways to Obtaining the Right of Residence in Mauritius (IV)

4. Employment Programme

Individuals employed by companies operating in Mauritius may apply for a work and residence permit. The process typically includes:

• signing an employment contract;
• obtaining all required administrative approvals and permits;
• registering with the relevant authorities;
• completing all immigration and settlement formalities.

Our team coordinates the entire process, ensuring a smooth and efficient experience for both the client and their employer.

5. Property Investment Programme

In certain circumstances, the acquisition of qualifying real estate under approved government schemes may provide a pathway to obtaining the right of residence. This programme applies exclusively to investments that meet the requirements of the applicable regulations. Our support includes:

• identifying suitable property developments;
• conducting legal due diligence on the property;
• verifying the investment's compliance with applicable regulations;
• negotiating with developers;
• coordinating the entire transaction;
• preparing all documentation required for the residence application.

Our objective is to ensure that every property investment is secure and fully integrated into the client's overall wealth management and relocation strategy.

A Strategy-First Approach

A residence program should never be viewed as a standalone decision. Instead, it forms part of a broader strategic framework that encompasses:

• international tax planning;
• wealth protection;
• future investment planning;
• family needs;
• succession planning;
• professional objectives.

For this reason, we always conduct a detailed assessment of each client's individual circumstances before making any recommendations. Our objective is to develop a coherent, long-term strategy that is fully compliant with applicable laws and regulations—not simply to assist in obtaining a residence permit.

How We Support You (I)

A Comprehensive, Coordinated, and Individualised Approach

International relocation is not limited to obtaining a residence permit or purchasing property. It represents a comprehensive transformation of a client’s tax, wealth, professional, and family circumstances. For this reason, we have developed a cooperation model that covers all aspects of the relocation process, coordinated by a single dedicated relationship manager. Our objective is to ensure a smooth, secure, and fully compliant relocation process while protecting the client’s interests over the long term.

Stage 1 – Strategic Consultation

Every project begins with an individual consultation. The initial meeting allows us to understand the client’s objectives and assess the challenges arising from their specific circumstances. We analyze, among other factors:

• personal and family objectives;
• wealth structure;
• sources of income;
• current professional activities;
• planned investments;
• expectations regarding quality of life;
• matters related to the transfer of wealth to future generations.

Upon completion of this stage, we define the key strategic directions for the relocation process.

How We Support You (II)

Stage 2 – Tax and Legal Audit

The next stage involves a detailed analysis of the tax and legal aspects of the planned relocation conducted by our team of experts. The audit covers, among other areas:

• assessment of the possibility of transferring tax residency;
• analysis of obligations towards Polish tax authorities;
• implications for companies owned by the client;
• impact on shareholdings and financial investments;
• consequences for private investments;
• identification of tax risks associated with the relocation;
• development of solutions enabling the entire process to be carried out in compliance with international regulations.

The purpose of the audit is to identify all potential risks at an early stage and secure the entire project before implementation begins.

Stage 3 – Relocation Implementation

Once the strategy has been approved, we take over the coordination of all operational activities. Our objective is to enable clients to begin their new life without the need to manage complex administrative procedures independently. We provide support including:

• preparation of complete administrative documentation;
• communication with relevant government authorities;
• organisation of the arrival and relocation to Mauritius;
• assistance in selecting schools for children;
• property rental or acquisition;
• opening bank accounts;
• arranging private health insurance;
• ongoing administrative support after relocation.

How We Support You (III)

What We Offer Our Clients (I)

Each client receives an individually tailored range of services, including:

Individual Relocation Strategy

We prepare an action plan aligned with the client’s personal, family, professional, and wealth-related objectives.

Dedicated Project Manager

The entire process is coordinated by a single dedicated professional responsible for ensuring effective cooperation between all specialists involved and overseeing the successful implementation of the project.

International Tax Advisory

Our experts analyse the tax implications of relocation in both Poland and Mauritius, ensuring that all actions are carried out in compliance with applicable regulations.

Comprehensive Administrative Support

We take responsibility for all formalities related to:

• obtaining a residence permit;
• opening bank accounts;
• organising the relocation process;
• communication with local authorities and institutions.

What We Offer Our Clients (II)

Access to Our Partner Network

Clients benefit from the expertise of specialists in areas including:

• real estate;
• international law;
• tax advisory;
• accounting;
• private banking;
• asset management.

Long-Term Wealth Management Support

Following the completion of the relocation process, we continue to provide ongoing support covering:

• wealth management;
• succession planning;
• strategic investment advisory;
• protection and growth of family wealth.

What We Offer Our Clients (III)

Our Philosophy

We offer far more than administrative services. We guide our clients through a genuine transformation of their personal, financial, and international circumstances. Every project is tailored to the unique needs of the client, their family, their business, and their wealth. Our ambition extends well beyond relocation itself. Together with our clients, we build long-term strategies for the protection, growth, and successful transfer of wealth across generations and jurisdictions.

Our Mission

Our team is responsible for coordinating every stage of the relocation process. Our services include, among others:

• conducting a comprehensive tax audit;
• developing a bespoke relocation strategy;
• coordinating cooperation with legal counsel and tax advisors;
• preparing all required administrative documentation;
• managing residence permit application procedures;
• opening bank accounts;
• identifying and acquiring suitable real estate;
• assisting with the selection of international schools;
• arranging private health insurance;
• providing accounting services;
• delivering ongoing tax advisory;
• international asset and wealth management;
• investment advisory services.

What We Offer Our Clients (IV)

Our Commitment

We do not offer "off-the-shelf" tax solutions. Instead, we help families, entrepreneurs, and investors implement comprehensive international relocation projects. Every engagement begins with a thorough assessment of the client's individual circumstances and is carried out in full compliance with the applicable laws and regulations of both Poland and Mauritius. Our objective is to develop a comprehensive strategy that enables:

• the secure transfer of tax residency;
• the protection of family wealth;
• the efficient structuring of international assets;
• effective succession planning;
• the establishment of a stable, secure, and long-term place to live.

Conclusion

Your relocation project requires a strategy—not merely the completion of administrative procedures.International relocation is one of the most significant decisions affecting your wealth, your family, your professional life, and your future. Drawing on the expertise of our international team and our network of specialists in taxation, law, real estate, private banking, and wealth management, we support our clients at every stage of their journey to establishing a new life in Mauritius. Together, we develop a relocation strategy that is fully compliant with applicable regulations, built for the long term, and tailored to each client's individual goals and aspirations.

Sample Relocation Projects (I)

Every client’s circumstances are unique. The following examples illustrate how we tailor our services to each client’s personal, professional, and wealth-related objectives.

Case Study 1 – International Entrepreneur



Client Profile

• 47 years old;
• founder of a technology company;
• income derived from dividends and the provision of services in international markets;
• financial assets valued at several million euros;
• married with two children.

Client Objectives

• improve the quality of life for the entire family;
• establish an international wealth management structure;
• diversify assets across multiple jurisdictions;
• transfer tax residency in full compliance with applicable regulations.

Sample Relocation Projects (II)

Scope of Our Support


Tax Audit

We analyse, among other areas:

• the structure of owned companies;
• equity interests and shareholdings;
• income flows;
• tax implications of changing tax residency;
• obligations related to ceasing Polish tax residency.

Strategy Development

We prepare an individual plan covering:

• the transfer of the centre of personal and economic interests;
• reorganisation of international business activities;
• adjustment of corporate management structures;
• creation of a new wealth structure.

Relocation to Mauritius

We provide support in the following areas:

• obtaining the right of residence;
• identifying suitable property;
• opening bank accounts;
• organising children’s education;
• completing all required administrative formalities.

Following the completion of the relocation process, clients continue to benefit from our support in the areas of tax advisory, asset management, and wealth planning.

Sample Relocation Projects (III)

Case Study 2 – Retiree


Client Profile

• 67 years old;
• retired;
• pension income received in Poland together with private savings;
• apartment ownership in Warsaw;
• financial assets.

Client Objectives

• living year-round in a tropical climate;
• enjoying a peaceful and secure environment;
• access to modern private healthcare;
• simplifying wealth management.

Scope of Our Support

The project includes, among other elements:

• conducting a pre-relocation tax assessment;
• selecting a residence programme designed for retirees and preparing complete documentation;
• organising the relocation process;
• arranging rental accommodation for the initial months of residence;
• opening a bank account;
• obtaining a residence permit;
• arranging private health insurance.

After establishing residence in Mauritius, the client may decide whether to continue renting property or proceed with the purchase of a private house or apartment.

Sample Relocation Projects (IV)

Case Study 3 – Private Investor


Client Profile

• 55 years old;
• income generated from financial investments;
• publicly traded equity portfolio;
• bond holdings;
• diversified investment assets.

Client Objectives

• wealth protection;
• efficient management of international investments;
• restructuring and optimisation of wealth organisation;
• transfer of tax residency in compliance with applicable regulations;
• preparation of a succession plan.

Scope of Our Support

We conduct a comprehensive analysis covering:

• the structure of the investment portfolio;
• tax implications of relocation;
• obligations arising under the regulations applicable in Poland and Mauritius;
• opportunities for restructuring the client’s wealth structure.

Sample Relocation Projects (V)

We then develop an individual strategy covering:

• a tax relocation plan;
• the structuring of international investments;
• cooperation with financial institutions;
• opening bank accounts;
• organisation of asset management;
• succession planning.

Following the completion of the relocation process, the client continues to receive ongoing support from our advisors in the areas of wealth management and tax planning.

Why Choose Us?

The Value We Deliver to Our Clients

We provide:

• an individual approach to every project;
• full compliance with applicable legal regulations;
• tax security and risk management;
• wealth protection;
• support at every stage of the relocation process;
• long-term cooperation after establishing residence in Mauritius.

Our role is not limited to assisting with a change of residence. Above all, we create sustainable strategies designed to protect, grow, and successfully transfer wealth to future generations.

Final Thoughts

International relocation is a decision that affects all major areas of life—family, professional activities, wealth, and the future.

For this reason, every project requires an individual approach, careful preparation, and close cooperation between specialists from multiple fields.

Drawing on our experience and international network of partners, we provide comprehensive support throughout every stage of the relocation process to Mauritius—from the initial tax assessment, through relocation planning and obtaining the right of residence, to long-term wealth management.

Our objective is to create for each client a solution that is secure, fully compliant with applicable regulations, and aligned with their personal, family, and business objectives.