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Amendments to Poland's Income Tax Laws Effective Jan. 1, 2018

December 5, 2017

Poland recently amended its Corporate Income Tax law, effective Jan. 1, 2018. The Polish Government announced that the objectives of the amendment are to ensure that taxes paid by large companies, especially multinational companies, are linked to the actual source of their earned income, and to implement the EU's Anti-Tax Avoidance Directive ("ATAD Directive"). The most significant provisions include the following:

The new amendments introduce some important changes to Poland’s previous corporate income tax regime. Thus, it is advisable for companies operating in Poland to review these changes carefully. Please contact Miller Canfield’s Polish Desk in the U.S. or any of the firm's three offices in Poland.