MDDP

Polish taxpayers will be able to apply new criteria to determine whether parties are related or not for tax purposes from 2019.

Poland has introduced a series of changes to income taxes from January 1 2019, cutting the corporate income tax (CIT) rate for small business and IP box cases, while addressing key areas of concern including the withholding tax (WHT) rate, exit tax, and the status of trusts and family-owned companies as controlled foreign companies.

The new rules concerning income tax on building regulations will enter into force on January 1 2019, with some relating to 2018.