News / More restrictive taxation on restructuring in CIT and PIT Acts from 2017
On 5 September 2016, the Polish Parliament finished work on a Bill amending the PIT and CIT Acts. At present the Bill is awaiting signature of the Polish President.
The most prominent change is a decrease of the CIT rate to 15% for small taxpayers and those starting business operations (in the tax year in which they begin the operations). The Bill provides for a number of regulations intending to prevent the application of the decreased 15% rate by entities established as a result of restructuring.