In January 2021 we are expecting revolutionary changes (again) in the Polish CIT. The most significant proposed changes are:
■ Treatment of limited partnerships and certain general partnerships as CIT taxpayers,
■ Alternative CIT taxation options for selected small entities in the form of Estonian CIT or a special investment fund,
■ Major change in taxing real estate companies,
■ Mandatory tax strategy and report on its implementation for bigger taxpayers,
■ New tax relief in income taxes - robotization tax relief,
■ Limitation of the possibility of settling losses resulting from restructuring activities,
■ Changes and clarifications of Withholding Tax provisions.
If any of the above issues could be of interest to you, please join our webinar to find out more.
Webinar will be conducted in English by Marcin Jaworski, Senior manager, corporate income tax team and Michał Małkiewicz, Senior Manager, corporate income tax team.