Poland is introducing personal income tax exclusions to induce its people to return to the country. In 2004, when it entered the EU, 400,000 Poles lived outside the country. Millions of Poles have left – about 2.5 million, of which 750,000 are students studying in Germany and elsewhere. These expatriates are likely concentrated among the young and prime working age. The country’s entire population is about 39 million.
A new law will exclude many persons under 26 years old from an 18% income tax. From here.