The Polish government published, on 16 September, a draft of the changes in the income tax. Here is brief summary of the main points of the proposal which is now being discussed with the public (although with a extremely short deadline of 3 days):
Limited partnerships are going to be corporate income taxpayers (now are transparent and only partners are taxed)
Large taxpayers (EUR 50m+), tax capital groups and real estate companies are going to be obliged to publish its “tax strategy”; while the definition is not provided this will include basic information about DAC-6 reporting, tax rulings received, transactions with tax havens but as well some more sophisticated one like planned/implemented restructurings and policies aimed at securing proper tax reporting. Crido’s experience (e.g. from preparations of the clients to Polish test version of co-operative compliance programme) shows that preparing such strategy may be burdensome and should be prepared in advance
Threshold to benefit from lower (9%) tax rate for “small taxpayers” is raised up to EUR 2m (from EUR 1.2m)
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