On September 22,2016 the President of Poland signed an amendment to the income tax regulations, including the Corporate Income Tax Act. The majority of changes shall come into force on January 1, 2017. The new regulations introduce 15% tax rate (instead of 19%) for so-called small taxpayers. They also change the rules of taxation in case of in-kind contributions. In addition, which could be relevant for cross-border situations, the new legislation provides more detailed instructions as to when the given revenue/income received by a non-Polish tax resident is regarded as gained in the territory of Poland and thus potentially taxed in Poland (e.g. payments made from Polish tax residents, regardless of the place of agreement conclusion and execution).
New Corporate Income Tax regulations from 2017