Just a remark:
Yes; beware that the 2M threshold for the revenue (not the profit!) includes the amount of VAT due.
In Poland it seems to be much more complicated than in Estonia. The taxpayer have to meet a set of conditions, such as maximum income limit, appropriate shareholding structure, incurring investment expenses or keeping a certain level of employment. Then the tax will be deferred until the profit from the company is paid (distributed).
I investigated it some time ago and while they simplified some criteria you have to hire at least 3 people but the real deal breaker for me was that only natural persons can be shareholders.
Considering it for sure
1. My wife is from Poland
2. Many polish people studied in Germany or England and are returning to there home country to support it
3. the people over there are more open and relaxed and know how to live good life
4. It‘s better than in Romania i think
you need to look the whole picture, if estonia for example has 0% income taxe, dividendes, 20% and you can't live off on the company and put all your personal expenses on it
I am considering moving to Esteponia in Spain near Gibraltar. What tax construct do you recommend me with a company in Gibraltar (0% taxed) and residence in Spain?
5% corporate tax for small Lithuania companies (up to 300.000 EUR annual income).
Very popular among our clients, expecially Belarus and Ukraine programmers who want to emigrate to EU.