More about the tag: Corporate Income Tax (CIT)

This is a page for the tag Corporate Income Tax (CIT)

Depreciation in real estate companies – how should the January and April 2025 rulings of the Polish Supreme Administrative Court be interpreted?

Two divergent sets of rulings issued by the Polish Supreme Administrative Court (NSA) in January and April 2025 interpret Article 15(6) of the Polish Corporate Income Tax Act (CIT) in completely different ways. The former impose on real estate companies a limit based on “hypothetical” accounting depreciation, whereas the latter...
Read More →

Register company in Poland – Differences in taxation of foreign company branches and representative offices

Registering a company in Poland is an attractive option for foreign entrepreneurs due to its stable economy and favourable investment conditions. However, before starting operations, it is crucial to determine the legal form of the business, as this impacts both tax obligations and operational aspects. Foreign companies often face a...
Read More →

Switching to Estonian CIT in Poland requires timeliness – even a minor delay may disqualify a taxpayer

Estonian CIT is a preferential corporate tax regime available in Poland, offering a simplified way to settle accounts with the tax office and reduce accounting obligations. Its benefits are substantial — tax deferral on reinvested profits, fewer formalities, and improved liquidity.However, switching to this regime requires strict compliance with formal...
Read More →

Tax havens not included in the list of countries and territories engaging in harmful tax competition – announcement by the Polish Minister of Finance of 8 March 2025

On 8 March 2025, an official announcement was published by the Polish Minister of Finance regarding the list of countries and territories identified in the EU list of non-cooperative jurisdictions for tax purposes, which have not been included in the national list of countries and territories engaging in harmful tax...
Read More →

The interpretation of tax exceptions must be strict – landmark judgment of the Supreme Administrative Court on tax-deductible expenses

On December 19, 2024, the Supreme Administrative Court of Poland (in Polish: NSA – Naczelny Sąd Administracyjny) issued a landmark judgment in case II FSK 409/22, concerning the interpretation of Article 16(1)(22) of the Corporate Income Tax (CIT) Act in Poland. The Court unequivocally stated that this provision, as an...
Read More →

New general interpretation of the Polish Minister of Finance on dividend exemption – key clarifications for taxpayers

On November 20, 2024, the Polish Minister of Finance published General Interpretation No. DD9.8202.1.2024, dated November 15, 2024, regarding the conditions for applying the exemption specified in Article 22(4) of the Polish Corporate Income Tax (CIT) Act. This interpretation is intended to clarify doubts related to the condition of “not...
Read More →

Minimum Tax – a new obligation for companies, especially those with losses and low profitability

Changes in the Polish tax system constantly force entrepreneurs to adapt and reconsider their financial strategies. One of the latest and most significant changes is the introduction of a minimum income tax, which raises many questions and concerns among taxpayers. This regulation, aimed at increasing budget revenues, directly impacts entities...
Read More →

Interpretation of the Polish National Tax Information Office (KIS) on sponsorship tax relief in Poland

We would like to draw your attention to the interpretation of the Director of the Polish National Tax Information Office (KIS) regarding the possibility of taking advantage of the so-called sponsorship tax relief. This interpretation addresses the conditions a taxpayer must meet to be eligible for this deduction – particularly...
Read More →
1 2 3 8

Our Recommendations

Our Memberships

Our Certification

Wojskowe Centrum Normalizacji Jakości I KodyfikacjiTÜV NORDTÜV RHEINLAND

Our Partnerships

Competencies