Poland: Proposed changes, taxation of investment funds | KPMG | GLOBAL
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Poland: Proposed changes to taxation of investment funds

Poland: Proposed changes, taxation of investment funds

Pending legislation in Poland would introduce new rules concerning the taxation treatment of investment funds.


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The intent of the proposed legislation is to replace a general exemption for funds, with a specific exemption for certain income streams. There would be different tax treatment for open-ended investment funds ("FIO") and closed-ended investment funds ("FIZ"). The proposals, if enacted, would be expected to have an effective date of 1 January 2017.


Read a November 2016 report [PDF 338 KB] prepared by the KPMG member firm in Poland

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