My impression is that tax laws don't necessarily make sense. Rather, they embody the attempts of the politicly powerful to shift tax burden onto others. In you

My impression is that tax laws don't necessarily make sense. Rather, they embody the attempts of the politicly powerful to shift tax burden onto others. In your case, the power imbalance would come from Poland (or the EU?) not prioritizing your situation in trade negotiations with Switzerland. And your inability to force the EU to change that. That's my working theory anyway. Happy to be corrected.