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New taxation thresholds for 2023


On 3 October 2022 (i.e. the first business day in October), a euro exchange rate was published to be applied in converting certain taxation thresholds applicable in 2023 and expressed in the euro. The rate was 4.8272. The most important regulations referring to that conversion rate are presented below.

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Polish Deal 3.0. Changes to the holding regime


The year 2022 was the first year of the so-called Polish Deal being in force, which introduced numerous and extensive amendments to a number of statutes. At the beginning of 2023, amendments came into force which have modified a considerable part of its initial assumptions, above all in respect of corporate income tax.

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