Poland: Corporate tax law changes | KPMG | GLOBAL
Share with your friends

Poland: Corporate tax law changes effective beginning 2017

Poland: Corporate tax law changes

Tax legislation amending the corporate income tax and individual (personal) income tax laws in Poland generally are effective beginning 1 January 2017.


Related content

Corporate tax law amendments

Among the measures affecting corporate income tax are the following:

  • Changes to the taxation of in-kind contributions, allocated to the share premium
  • A requirement that there be “valid business reasons” to claim the benefits of preferential tax treatment that applies in share-for-share exchange transactions that also includes a corporate merger or de-merger
  • Changes to the withholding tax exemption that applies with respect to payments of interest or royalties, with clarification of the “beneficial owner” status requirement
  • Introduction of a definition of income earned within the territory of Poland for purposes of determining the limited tax liability of non-Polish residents
  • Clarification of the term “cancellation of shares” for the purpose of a de-merger
  • Introduction of a reduced rate—15% instead of 19%—of corporate income tax for “small taxpayers” and for taxpayers for the first year of their business activity 


Read a November 2016 report [PDF 333 KB] prepared by the KPMG member firm in Poland: The president has signed the act introducing important amendments to the Corporate Income Tax Act 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