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Minimum income tax more taxpayer-friendly

The minimum income tax, introduced in the CIT Act as of January 1, 2022, from the beginning has raised doubts and controversy among taxpayers. Recently, however, there has been hope for business conducted in Poland to change the unfavorable regulations. The Minister of Finance has published a draft law that postpones the application of the […]

ATAD 3 – The “unshell” directive will be the end of shell companies?

In December 2021, the European Commission published a draft of the EU Directive (2021/0434 (CNS)), also known as ATAD 3, which introduces restrictions on preferences for multinational groups that include entities with limited business substance. The directive establishes restrictions on the use of tax preferences and provides for information obligations for taxpayers. The entities covered […]

Changes in CIT Act

A proposition of amended CIT regulations was presented by Ministry of Finance. As of 1 January 2023, the planned changes are about to come into force. Withdrawal of “hidden dividend” regulations One of the most important changes is withdrawal of hidden dividend regulations which was to be introduced within Polish Deal 1.0. Hidden dividend means […]

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