Corporate Tax, Poland updates

 
Changes to tax deductible expenses for authors
Sołtysiński Kawecki & Szlęzak
  • Poland
  • 06 July 2018

The Act of 27 October 2017 amending the Personal Income Tax (PIT) Act, the Corporate Income Tax Act and the Flat Income Tax on Certain Revenues Performed by Individuals Act amended the PIT Act to introduce categories of creative activity which entitle authors to settle 50% of their tax deductible expenses and doubled the annual limit of tax deductible expenses. Following doubts over the shortcoming of the amendments, the legislature decided to remedy their scope.

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