Possibility of introducing back corrections of depreciation rates – judgment given by Supreme Administrative Court

Periodic lowering of VAT rates

Tax commentaries within the scope of legal provisions referring to transfer pricing

Limitation of tax depreciation in real estate companies

Tax relief in CIT – sponsorship of cultural events, sport as well as science and higher education

Tax on ‘passed-on’ income

The Polish Deal will extend the catalogue of entities meeting the criteria of foreign controlled units

E-Commerce package introduces a simplified procedure in online sales

Simple joint-stock company – new business solution

General interpretation – changes in leasing contract

Extension of reporting periods

Higher penalties for fiscal petty offences

Draft amendment from 14 December 2020 to the Accounting Act

Financial statements from limited partnerships in 2020 and 2021

More companies will take advantage of the preferential CIT at the rate of 9%

CIT on financial subsidy within the scope of anti-crisis shield

The planned changes to the water law shall increase the number of “rain tax” payers