A draft bill, published 12 July 2017, includes provisions that aim at amending the corporate income tax and individual (personal) income tax provisions as well as the “lump sum income tax.”
The main objective of the draft bill is to “tighten” the current corporate income tax system in order to align taxes paid by large multinational enterprises in Poland with actual profits derived in the Polish territory by preventing the use of “aggressive tax planning.” The provisions are expected to be effective 1 January 2018.
Among the changes to the corporate income tax are proposals that would:
For individual taxpayers, the proposed changes would:
Read a July 2017 report [PDF 368 KB] prepared by the KPMG member firm in Poland
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