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Changes in income taxes as of 1 January 2017


The Act of 5 September 2016 amending the Personal Income Tax Act and the Corporate Income Tax Act, to be effective as of 1 January 2017, was published in the Journal of Laws No. 1550. The most significant change in the new regulations is a lower CIT rate for certain taxpayers, going down from 19% to 15%. Other amendments in both the CIT Act and the PIT Act are aimed at sealing the tax system by clarifying the regulations which may be prone to interpretation doubts.

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Taxation of close-end investment funds from 01 January 2017

On 29 November 2016, an amendment to the provisions of the Personal Income Tax Act, Corporate Income Tax Act and the Act – General Tax Code (Journal of Laws of 2016, item 1926; the “Amendment”) was announced. The part of the provisions of the Amendment concerning taxation of close-end investment funds and foreign close-end collective investment schemes comes into force on 01 January 2017.
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Real property tax charged on production line foundations situated in a production hall constituting a separate object of taxation – judgment of the Supreme Administrative Court not favourable for taxpayers

On 7 October 2016, the Supreme Administrative Court gave a judgment (ref. no. II FSK 2532/14, unpublished), not favourable for taxpayers, about separate chargeability of real property tax on a building – a production hall in this case – and on a structure situated inside that hall, namely a production line.
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