RSM Poland


Lump sum

Polish Deal to Liberalise the “Estonian CIT”

30 July 2021
Piotr WYRWA, Wawrzyniec ŻBIKOWSKI
On Monday, 26 July, a draft act amending the PIT Act, CIT Act and certain other acts was published, being a part of what is known as the “Polish Deal”. It rolls out many taxation changes, including more lenient conditions for applying the “Estonian CIT”.

Changes facilitating business activities for entrepreneurs

25 January 2017
Piotr LISS
On 28 December 2016, the President of Poland signed a law amending some laws to improve the legal environment of entrepreneurs (Journal of Laws of 2016, item 2255; hereinafter the “Amending Act”). The Amending Act amends several acts, including the Act of 29 August 1997 Tax Code (i.e. Journal of Laws of 2015 item 613; as amended; hereinafter: the “Tax Code”), the Act of 29 September 1994 on Accounting on Accounting (i.e. Journal of Laws of 2016 item 1047; as amended; hereinafter: the “Accounting Act”) and the Act of 20 November 1998 on Lump Sum Income Tax on Certain Incomes Earned by Natural Persons (i.e. Journal of Laws of 2016 item 2180; as amended; hereinafter referred to as: “Act on lump-sum income tax”). Changes in the above-mentioned Acts entered into force on 1 January 2017.