Michał Gosek

Tax adviser (Poland)
Associate Partner
Phone: +48 61 624 49 39

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 Poznan office at ul. Górki 7.

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

Please register until 11/01/2018 by e-mail to

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

Rödl & Partner Poznan

ul. Górki 7
60-204 Poznan

Phone: +48 61 864 49 00
E-Mail: poznan‎@‎
Directions Sketch