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Changes in CIT from 1 January 2018. The President signed a law introducing revolutionary changes regarding income taxes.


On November 22, 2017, the President signed a law implementing the EU ATAD directive. In practice, the new rules restrict the use of tax optimization. In addition, there is also a so-called shopping centers tax.

These and other changes are discussed by our experts on the training, which program is showed below:

  • Separation in the CIT Act of the source of income in the form of capital gains.
  • Issue of regulations limiting the amount of tax deductible costs related to agreements of intangible services and related to the use of intangible assets in relation to related entities.
  • Issue of new regulations for including interest in tax costs (“thin capitalization”).
  • Issue of the so-called commercial property tax.
  • No possibility to including so-called prizes from profit in tax costs.
  • Changes in the rules of free and partially-paid transfers.
  • Exclusion from transfer pricing regulations for State Treasury and local government entities.
  • Modification of the provisions allowing tax deduction of losses from the sale of receivables.
  • Rising to PLN 10.000 of so-called one-time depreciation.
  • Modification of regulations on Controlled Foreign Companies (CFC).
  • Modification of regulations settled the functioning of Tax Capital Groups (PGK).
  • Exemption from the obligation to pay an income tax advance when the collectible advance does not exceed PLN 1,000.00.
  • Extension of the property clause.
  • Addition of an economic justification clause for a company contribution or an organized part of an enterprise.
  • Costs in case of division of a company by spin-off.
  • Tax implications of contributing money to capital companies.
  • Ability to estimate a value of services.
  • Specification of changes in PIT.

If you are interested in the training, please feel free to contact us.

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