We use cookies to personalise the website and offer you the greatest added value. They are, among other purposes, used to analyse visitor usage in order to improve the website for you. By using this website, you agree to their use. Further information can be found in our data privacy statement.



CIT regulations in Poland

PrintMailRate-it

​​​​​​​​​​​​Knowledge of CIT laws and correct CIT accounting are key to successful business. Frequent amendments to the CIT Act have a direct impact on the functioning of an enterprise and running a business.

 

Rödl & Partner experts have prepared for you the most important information on CIT in the form of comments on the current legislative changes, analysis of key administrative court rulings and advance tax rulings issued by tax authorities, and examples of how to use the individual CIT regulations in practice.

14/10/2024

Notification of change of revenue office »​

On 1 January 2025, some taxpayers who have so far settled their taxes in ordinary revenue offices, will move under the jurisdiction of heads of specialised revenue offices, designed to handle so-called large taxpayers.​

​​26/08/2024

Income taxes: changes in 2025 »​​​

Information about the Finance Ministry working on a new bill has appeared in the official schedule of legislative and programme work. 

​16/05/2024

Public disclosure of income tax reports – amended Accounting Act »

The P​olish President signed the Act amending the Accounting Act and certain other acts on 6 April 2024.

​14/05/2024

JPK_CIT – another step on digitalisation path in 2025 »​

CIT payers will soon face new obligations connected with introduction of Standard Audit File for Tax in respect of CIT​, that is, electronic books of account.​

​21/12/2023

Christmas gifts for business partners – tax implications »

Christmas time is coming and companies often offer gits to their business partners. However, be mindful that giving and receiving gifts has its implications when it comes to income tax and value added tax.

​29.11.2023

Tax on shifted profits – key information »

The Polish Deal legislation package introduced tax on shifted profits in January 2022. The first tax returns had to be filed and the tax paid for 2022. The law changed on 1 January 2023.

​16/11/2023

Minimum income tax is approaching »

The two-year suspension of the minimum income tax legislation is going to end in January 2024.

​21/09/2023

Income tax on controlled foreign corporations »

The CIT-CFC filing deadline expires on 2 October 2023.

​23/03/2023

CIT-8 return filing deadline postponed »

The official regulation extending deadlines for meeting certain CIT obligations for 2022 was published on 21 March 2023.

​3/01/2023

So-called tax on shifted profits has been in force in Poland since 2022. It is payable by some of Polish CIT payers.

14/12/2022

Polish Deal 3.0, i.e. the Act of  7 October 2022 amending the Corporate Income Tax Act and Certain Other Acts, introduces many changes to CIT.

​25/10/2022

Polish Deal 3.0: Transfer prices and other changes in CIT »

On 21 October 2022, the Polish President signed the bill amending the Corporate Income Tax Act (the CIT Act) and some other acts.

12/05/2022

JPK_PIT and JPK_CIT – deferred »

The Polish Deal effective as of 1 January 2022 requires that PIT and CIT taxpayers keep digital tax records and submit them to tax authorities.

18/03/2022

Retroactive reduction of depreciation rates »

The Supreme Administrative Court (SAC) issued on 3 February 2022 a judgment regarding the reduction of depreciation rates applied to tangible assets.

19/03/2021

Tax strategies – new obligation and new opportunities »

Certain taxable persons will be obliged to disclose in 2021 how they pursue their tax strategy by filing a special statement with the tax office and publishing it on the internet.

1/02/2021

Important changes to corporate income tax »

Recent years have seen many new obligations for CIT taxpayers as a result of numerous amendments of the Corporate Income Tax Act.

30/11/2020

Limited partnerships are subject to CIT »

The Polish President signed into law on 29 November 2020 the act introducing CIT taxation of limited partnerships.

Contact

Contact Person Picture

Renata Kabas-Komorniczak

Tax adviser (Poland)

Managing Partner

Send inquiry

Profile


Skip Ribbon Commands
Skip to main content
Deutschland Weltweit Search Menu