- The Ministry of Finance proposed an amendment to the Corporate Income Tax Act to align with EU law.
- The amendment aims to expand tax exemption eligibility for foreign investment funds in Poland.
- The new law is set to take effect on January 1, 2026.
- Current regulations have been problematic due to geographical and management structure limitations.
- The draft amendment will allow funds from outside the EU and EEA to qualify for exemptions.
- Self-managed funds will also be eligible for the exemption.
- New conditions include the requirement for a tax information exchange agreement.
- An anti-abuse clause will be introduced to prevent misuse of the exemption.
Source: mddp.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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