Poland: Draft corporate income tax changes planned | KPMG | GLOBAL

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.


Related content

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

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal