Crypto "today" is not included in bracket for exit tax in Poland but... Some lawyers tricked me in that before but I educated myself in it.
But changes in law banana republics like Poland can be done in week/month.
Better law "interpretation" can be changed overnight ! And they can send you bill for last 5 years back when you add 8% VAT instead 23% VAT.
Tax law as I see is going into squishing juice of all its not even about crypto here but in reality they want fix ll loopholes possible to exit. There is no new growth in EU that is why they are so obsessed about taking money till they can and because they can.