Register for the webinar

On 24 October 2022, President signed the Act on Amendments to the Corporate Income Tax Act and Certain Other Acts (‘Polish Deal 3.0’). The new tax regulations will generally take effect as of 1 January 2023.

Join us for a webinar where we will discuss in practical terms key modifications to the Corporate Income Tax (CIT) and Personal Income Tax (PIT) acts, including in particular:

• Changes to, and deferred date of entry into force for, the ‘minimum income tax’, Repealed provisions on ‘hidden dividends’,
• Changes in taxes assessed on ‘profit-shifting’,
• Changes to provisions applicable to controlled foreign companies (CFCs),
• Changes in withholding tax (WHT),
• Changes in accounting for debt financing costs in tax expenses,
• Relaxed conditions of preferential tax treatment eligibility for Polish holding companies (PSHs),
• Revised regulations re: tax refunds on income from buildings,
• Repealed regulations on documenting ‘indirect haven transactions’ and increased documentation thresholds for direct transactions,
• Changes to ‘Estonian’ CIT.

Organizational details

• The webinar will be held in Polish.
• Participation in the webinar is free of charge, but registration is required.
• The organizer reserves the right to select applications.
• Participation in the meeting allows you to earn the training points required in connection with the professional development obligations in Poland.
• For questions about the event, please contact: Iryna Svitelska, Marketing & BD manager, at iryna.svitelska@dentons.com