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Poland: Income Tax Laws Modified

(Mar. 13, 2013) Poland’s Ministry of Finance took a step on February 12, 2013, toward amending laws on corporate and personal income tax, as well as other legislation. A revised draft of the “Anti-Optimization Act,” originally published in August 2012, was presented as the result of revision following a period of open consultation. (Magdalena van Doorn-Oleinicka, Poland: New Draft of Anti-Optimization Law Presented, IBFD TAX RESEARCH PLATFORM (Mar. 5, 2013), online subscription database.)

Under the new draft, the definition of a taxable person for corporate income tax purposes will include limited partnerships (spólki komandytowe) and partnerships limited by shares (spólki komandytowo-akcyjne). When the profits of a business are distributed, the partners in partnerships limited by shares can be credited for the portion of the enterprise tax that matches their share in the partnership. For other partners, however, no such credit is given; they will owe tax as personal income both as partners and for the profits they make. (Id.)

All corporate taxpayers will be permitted to donate 1% of the tax they owe to certain scientific organizations. This provision parallels one in the tax rules for individuals. It does not decrease the total tax a business must pay. (Id.)