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Restructuring and transformation of a limited partnership into a limited liability company
On January 22, 2024, a statement was issued regarding the release by the Head of the National Tax Administration (KAS) of a protective opinion dated November 29, 2023, concerning the process of a partner withdrawing from a limited partnership and transforming it into a limited liability company, opting for taxation...
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Amendments to the Corporate Income Tax Act and certain other acts (Polish Deal 3.0)
Published on 25 October 2022, the Act of 7 October 2022 introduces new regulations for taxpayers. For the most part, the changes under the Act apply to CIT and come into force on 1 January 2023, with some exceptions (Polish Deal 3.0). A particularly significant change is the exemption from...
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