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

On 8 September 2021 a draft of a range of tax changes arrived at the Seym within the scope of the so-called Polish Deal. Among these changes there is also a proposal concerning a change of regulations referring to the creation of foreign structures. The change is supposed to refer to the extension of the definition of a foreign controlled unit and, also, the extension of the catalogue of passive revenue by adding the following revenue to it:

• in virtue of advisory, accounting services, market research, legal services, advertising services, management and control, data processing, services of recruiting employees and winning personnel as well as performances of a similar nature,
• in virtue of letting, subletting, leasing, subleasing and other contracts of a similar nature.