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Tax changes in Poland in 2018

In 2018, a number of legal changes that affect the functioning of business entities in Poland enter into force. We have prepared an information material containing a description of the most important changes:

  • Amendments to CIT act.
  • Separate revenue resources.
  • New rules on thin capitalization.
  • Tax on the value of shares acquired in exchange for contribution in cash.
  • Costs of intangible services and licensing fees to be limited.
  • Favourable changes in amortization.
  • Limitation of the financing costs of acquisition of shares.

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