Poland: Draft corporate income tax changes planned for 2017

Poland: Draft corporate income tax changes planned

The Ministry of Finance issued drafts of amendments to the corporate income tax law and to the individual (personal) income tax law that would be effective as of 1 January 2017.

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Among the proposed changes to the corporate income tax would be the following:

  • Changes to the taxation of in-kind contributions allocated to share premium
  • Requiring a “valid business reason” in order for the favorable tax treatment of share-for-share exchange transactions
  • Changes to the withholding tax exemption rule on interest and royalties, concerning the “beneficial owner” rule
  • Defining “income earned within the territory of Poland” for purposes of determining the rules for limited tax liability of non-Polish residents
  • Clarification of the term “cancellation of shares” for purposes of demergers
  • Introduction of a 15% corporate income tax rate for “small taxpayers” and for the first year in which taxpayers starting their business activities 


Read a March 2016 report [PDF 333 KB] prepared by the KPMG member firm in Poland: Planned amendments to the corporate income tax as of 1 January 2017

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