Would you be informed about all events in ATAFinance?
You do not have time to keep track of our site?

Sign up for the newsletter!

Changes in income taxes as of 1 January 2017

2016-12-02

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.

read more

Taxation of close-end investment funds from 01 January 2017

2016-12-08
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.
read more

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

2016-12-12
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 II FSK 2532/14, unpublished), not favourable for taxpayers, about separate chargeability of real property tax on a building – a production hall in this case – and on a structure situated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.
read more