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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 […]

The obligatory KSeF as of 2024

The EU draft decision issued on June 10, 2022, says that the obligatory KSeF will be implemented in Poland from 2024 at the earliest. What’s important? the obligation of electronic invoicing will cover all transactions made by taxpayers based in Poland, which currently require issuing an invoice in accordance with the Polish VAT Act; the […]

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