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The CIT Act – the Council of Ministers has adopted the final draft of selected amendments to the CIT Act (Tax Alert – 10/2013)

Coming soon: CIT on limited partnerships and limited joint-stock partnerships

The Council of Ministers has adopted the draft amendment to the CIT 2014 in the part pertaining to the corporate income tax on limited partnerships and limited joint-stock partnerships.
The final draft of the Act attached has been forwarded to the Parliament. The remaining amendments concerning income taxes (including regulations concerning thin capitalization) have been submitted for further analysis to the Permanent Committee of the Council of Ministers.
In line with the draft amendments to CIT 2014, limited partnerships and limited joint-stock partnerships may become corporate income tax payers as of 1 January 2014.

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Robert Nowak
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Małgorzata Zając
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Adam Majcherczyk
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amajcherczyk@deloittece.com
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Agnieszka Mitoraj
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Deloitte
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Starszy menedżer, Dział doradztwa Podatkowego
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+48 (61) 882 42 06
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amitoraj@deloitteCE.com
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Krzysztof Wojtowicz
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Deloitte
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Starszy menedżer, Dział doradztwa podatkowego
Phone:
+48 (91) 359 40 69
Email
kwojtowicz@deloitteCE.com
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