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Poland Planning to Tax Partnerships and Corporate Entities

14 September 2020

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Proposed Changes

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Poland

Poland's Council of Ministers has approved Project No. UD126 for a draft law that includes measures to amend several tax acts. One of the main measures would bring certain partnerships within the scope of corporate income tax, including limited partnerships as well as general partnerships where the partners are not disclosed. Currently, partnerships are generally considered transparent entities for tax purposes in Poland, with the partners taxed on their partnership income. The exception to this is the limited joint-stock partnership, which is considered a corporate entity subject to corporate income tax. The reason for bringing limited partnerships and general partnerships...