Polish Deal. Tax changes – draft bill
On October 1, 2021, the Sejm adopted a package of amendments to tax laws implementing the tax provisions included in the economic program known as the Polish Deal.
The bill will now go to the Senate. According to the government’s plan, the new regulations are to enter into force from the beginning of 2022, which means that the law must be passed and promulgated before the end of November.
Apart from the previously announced changes in the taxation of salaries and economic activity undertaken by natural persons, the adopted solutions introduce significant modifications in regulations for large business conducted by legal persons. The adopted regulations are very extensive, they modify many existing tax rules, as well as introduce new taxes. Below we present the most important changes that, in our opinion, deserve your attention.