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Polish Deal
The Polish Deal is the government’s social and economic program. The recently published bill on the Polish Deal includes a number of changes greatly affecting not only businesses but also general public.
The bill overhauls many industries. Most changes concern the Polish tax system. New proposals and potential solutions are regularly published and publicly debated.
In this section we discuss and explain the upcoming changes which are the most important for enterprises.
Starting from 1 July 2022 single parents will again be able to account for income tax jointly with their child.
The right to reduce income tax by the amount equal to 7.75% of the health insurance contribution assessment base was repealed on 1 January 2022.
The amended Polish Deal cancels tax amnesty, i.e. a temporary flat rate income tax. The law effective from 1 January 2022 provides for a temporary flat rate tax on income earned in the past but not disclosed, in whole or in part, for PIT or CIT purposes in Poland.
The lower chamber of Polish parliament (Sejm) adopted a statute amending the Personal Income Tax Act and certain other acts on 12 May 2022.
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.
The tax legislative package of the Polish Deal will become effective on 1 January 2022. The rules of payroll calculation will change.
The Polish Deal legislative package introduces, among others, an obligation to accept cashless payments and to integrate online cash registers with payment terminals.
The Polish Deal includes a range of incentives for businesses that carry out innovative activities.
The draft Polish Deal, which has been recently submitted to the lower chamber of Polish parliament (Sejm), modifies the withholding tax regulations.
The Ministry of Finance presented new proposals for the tax part of the Polish Deal on 8 September 2021.
The Draft Polish Deal changes requirements for tax exemption in the Polish Investment Zone (PIZ) and Special Economic Zones (SEZs).
A bill amending the Personal Income Tax Act, the Corporate Income Tax and certain other laws as well as details of the planned changes in tax laws were presented on 26 July 2021.
Draft Polish Deal legislation includes a number of changes concerning the tax aspects of using cars in business.
Changes planned under the Polish Deal provide for a new form of flat rate tax on income earned abroad for persons who move their tax residence to Poland.
The Polish Deal is going to bring us big changes in the flat-rate personal income tax.
As part of the numerous changes introduced under the Polish Deal, provisions are expected that relax the rules for applying flat tax on income of companies – Estonian CIT.
The bill amending the CIT Act, which is one of the key elements of the Polish Deal, includes a number of modifications which greatly affect real estate sector.
We would like to draw your attention to the upcoming legislative changes promoted under the name of Polish New Deal.
The Polish Deal introduces new requirements for enterprises with respect to keeping records and books of account.
The bill on the so-called Polish Deal introduces significant modifications to taxation of income from lease, rental and other similar contracts.
The so-called Polish Deal includes many important changes. One of them is a new provision designed to eliminate illegal employment.
One of the modifications announced in the Polish Deal is about the calculation of the new tax bracket and a new personal exemption amount which is deductible from income tax.
Monika Spotowska
Attorney at law (Poland), Tax adviser (Poland)
Associate Partner
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