Publications

At the session on October 1, 2021 the Sejm (the lower house of the Polish Parliament) adopted the tax laws as part of the Polish Deal, implementing the greatest tax changes of the recent years. Among a number of amendments, there are also those concerning flat rate income tax on certain types of income earned by individuals. These will be the successive changes to the series of revolutionary changes to flat rate tax in 2021, this time concerning also the manner of calculating mandatory health insurance contributions.