Limiting the potential for tax avoidance

On the 26^th June parliament voted for an amendment to the regulation of taxation for foreign subsidiaries of Polish natural and legal people, which serves the purpose of limiting the potential for tax avoidance. These foreign subsidiaries must pay 19% income tax to the Polish Treasury, if the mother enterprise has at least 25% of shares in Poland. The foreign tax is at least 25% lower than in Poland and the subsidiary company has no economic activity.

(Source AHK Poland)