Dorota Białas

Tax adviser (Poland)
Associate Partner
Phone: +48 71 60 60 402

On 17.09.2014, the President signed the Law on the amendment of the Corporation Tax Act, the Income Tax Act and some other laws. 

The amendment to the law on corporation tax includes in particular:

  • fundamental changes to the rules on thin capitalization; 
  • change the rules on transfer pricing and tax documentation; 
  • amend rules on the recognition of income from the profit carried forward the legal form of the taxpayer; 
  • Determination of the method for the determination of income and expenditure in kind;
  • Determination of principles for the application of Ansässigkeitsbescheinigungen without validity; 
  • Taxation of income called. Controlled foreign companies (engl. Controlled Foreign Corporation, "CFC") for the participating Polish taxpayers. 

The new rules come into force on 01.01.2015. UE it is worthwhile to analyze the impact of the amendment on your current business activity already fundamentally. The carry out certain actions in 2014 may limit the negative impact of amendment on your statements.

We wilbe happy to help and provide you with tax advice on CIT, PIT and VAT in Poland issues. Our tax advisers working in Rödl & Partner offices in Gdansk, Gliwice, Cracow, Poznan, Warsaw and Wroclaw will also answer other tax-related questions that you may have.