Anna Kościelny

Senior Associate
Phone: + 48 71 60 60 407

The amended VAT, PIT and CIT acts will enter into force on 1 January 2018 to revolutionise accounts of enterprises.

Amendments to the CIT Act will affect, among other things, thin capitalisation rules, tax-deductibility of intangible services purchased from associated enterprises, thresholds for expensing of tangible and intangible assets, and laws on foreign controlled companies. There will also be a separate category of revenues, namely "capital gains", and a new income tax for taxpayers who hold commercial real properties of significant value.

As regards PIT, the lawmakers have amended the regulations concerning the recently popular employee incentive schemes based on shares or derivative instruments.

The most important change in the VAT is the introduction of "split payment" – work on the amended act is pending (e.g. as regards its effective date). 

If you are interested in more details on this topic, you are welcome to join our training seminar.

Changes to CIT, VAT and PIT in Poland from 01/01/2018

The training will be held in the Polish language on 16/01/2018 in Rödl & Partner's Wroclaw office at ul. Św. Mikołaja 19 (Nicolas Business Center).

The participation fee is PLN 200 + 23% VAT per person or PLN 100 + 23% VAT per person.

Please register until 12/01/2018 by e-mail to

You have to receive a confirmation e-mail to participate.

Rödl & Partner Wroclaw

Nicolas Business Center
ul. Św. Mikołaja 19
50-128 Wrocław

Phone: +48 71 60 60 000
Fax: +48 71 60 60 131
E-Mail: wroclaw‎@‎