Poland published the Law of 17 August 2023 amending the Personal Income Tax Act and the Corporate Income Tax Act in the Official Gazette on 4 September 2023, which introduces a depreciation incentive for micro, small, or medium-sized enterprises (SMEs) investing in certain fixed assets in areas with high unemployment. The incentive provides that taxpayers classified as SMEs may individually set depreciation rates for self-produced fixed assets that are non-residential buildings (premises) and structures included in asset classification groups 1 and 2 that are for the first time entered into the register of fixed assets, The conditions for the incentive...