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Remote work and right to special economic zone CIT exemptions

Special economic zones (hereinafter: ‘SEZ’) are designated areas on the territory of the Republic of Poland in which business can be carried out on tax-preferential terms. Benefitting from the preferences under the act on corporate
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Hidden dividend

The Polish Deal, which came into force on 1.01.2022, was introducing, with effect from the beginning of 2023, a new legal institution – the so-called ‘hidden dividend’ in CIT.- The regulations in that respect were
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Changes to the regulations concerning off-shore transaction documentation requirements


On 25 August 2022, a governmental bill was submitted to the Sejm (i.e. the lower house of the Polish parliament) proposing to amend the act on corporate income tax and certain other statutes. The bill puts forward significant amendments to

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Changes to the rules of recognition of debt financing costs as tax-deductible costs


On 28 June 2022, the Ministry of Finance published a bill amending the act on corporate income tax and certain other statutes containing inter alia a proposal for alleviation of the restrictions on the financing of capital transactions and a

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