Executive summaryOn 28 June 2022, the Polish Government announced draft legislation implementing changes to the Polish Corporate Income Tax law. The proposed changes affect several areas of taxation, however, most of them are related to areas which were covered by the latest reform implemented as of 1 January 2022.The potential impact of the proposed changes, including the areas where the 1 January 2022 tax reform has not yet become effective, should be assessed by businesses in order to prepare for change and undertake the necessary actions.Detailed discussion The draft legislation impacts the following areas:Tax deductibility limitations regarding so called “hidden...