Tax act under the Polish Deal has been published

by Dominika Tyczka-Szyda

25 November 2021

The tax package of the Polish Deal was published on 23 November 2021 in the Journal of Laws of the Republic of Poland. As a result, 26 acts have been amended. The new regulations – with some exceptions – will take effect from 1 January 2022.

Key changes

Among the key changes for enterprises, the new regulations repeal the limits on tax-deductibility of so-called intangible services purchased from associated enterprises as well as introduce a minimum income tax and a tax on shifted income.

Remunerations of employees, management board members and sole proprietors will also be affected by the new base for assessment of health insurance contributions and their non-tax-deductibility.

The act also includes provisions intended to prevent the payment of company profits in the form of hidden dividend. The new regulations will become effective in 2023.

The amended act also provides for some favourable solutions. Among others, new tax reliefs for enterprises have been introduced and the existing ones have been modified.

How can we help?

If you have any questions about changes introduced by the Polish Deal or how they affect your business, please contact Rödl & Partner experts.