Holding companies

13th October 2022 is the date of entry into force of the amendment to the Polish Code of Commercial Partnerships and Companies, which introduces the so-called holding law. The new regulations are to regulate the legal situation of private limited companies (i.e. limited liability companies, simple joint-stock companies, and joint-stock companies) that operate within the corporate groups. The amendment also affects foreign parent companies.

We are going to continue here with the Polish Deal and tax changes planned for 2022. After the regulations offering simplified procedures in the choice of the Estonian CIT and the innovation support package, another noteworthy new option is preferences for holding companies. This proposal seems interesting, but a more careful analysis of the regulations shows that there are many hazards involved when it comes to these new preferences.