Introduction of removal of the annual limit of the pension and disability contributions as of 1 January 2019. On 30 October 2018 the Constitutional Tribunal will decide whether the regulations removing the said limit is consistent with the Polish Constitution
We are now facing the revolution in the special economic zones (SEZ). The regulation of the Council of Ministers clarifying the new principles of granting income tax exemption for a new investment has just come into force and the new support instrument for the investors in Poland is now available.
Soon the perpetual usufruct right of lands where residential buildings are located will be transformed.
On August 24, 2018 a draft bill amending i.a. the Corporate Income Tax (“CIT”) Law was published. At present, public consultations have been completed and the project was approved by the government on September 24. The bill introduces a new mechanism regarding withholding tax (“WHT”), which will have significant impact on foreign investors.
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