Poland: New tax rules for investment funds | KPMG | GLOBAL
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Poland: New tax rules for investment funds, effective 2017

Poland: New tax rules for investment funds

Recently enacted tax legislation in Poland revises the corporate income tax rules that apply concerning the taxation of investment funds. The new measures are effective 1 January 2017.


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In general, the new measures generally continue the corporate income tax exemption for open-ended investment funds (FIOs) and specialized open-ended investment funds (SFIOs) except from SFIOs that apply the rules and limitations prescribed for closed-ended investment funds (FIZs). The exemption also applies to undertakings for collective investment from EU and EEA countries. The general exemption for closed-ended investment funds (FIZs) has been replaced by a specific exemption. Certain types of FIZ revenues will be subject to taxation. 


Read a December 2016 report [PDF 339 KB] prepared by the KPMG member firm in Poland: New rules of taxation of investment funds from 1 January 2017

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