{"id":11013,"date":"2025-09-23T15:26:26","date_gmt":"2025-09-23T13:26:26","guid":{"rendered":"https:\/\/jklaw.pl\/zapowiedz-duzych-zmian-w-pit-i-cit\/"},"modified":"2025-09-27T10:14:10","modified_gmt":"2025-09-27T08:14:10","slug":"announcement-of-major-changes-in-pit-and-cit","status":"publish","type":"post","link":"https:\/\/jklaw.pl\/en\/announcement-of-major-changes-in-pit-and-cit\/","title":{"rendered":"Announcement of major changes in PIT and CIT"},"content":{"rendered":"\n

The Ministry of Finance\u00a0<\/a>has presented draft changes to the personal income tax (PIT) and corporate income tax (CIT). The proposed amendment aims to strengthen the tax system. The pro-fiscal nature of these changes, along with the short\u00a0vacatio legis period,\u00a0<\/em>will present a significant challenge for taxpayers.<\/h2>\n\n\n\n

The proposed changes to PIT include:<\/strong><\/p>\n\n\n\n

    \n
  • increasing the flat-rate tax on recorded revenues in the case of providing services to related entities;<\/li>\n\n\n\n
  • introduction of additional conditions for the tax-free sale of post-leasing cars;<\/li>\n\n\n\n
  • changes in the rules for taxing income from incentive programs;<\/li>\n\n\n\n
  • clarification of the regulations regarding the solidarity levy;<\/li>\n\n\n\n
  • clarification of the rules for determining income from the settlement of a monetary obligation in non-monetary form (datio in solutum);<\/li>\n\n\n\n
  • limiting the scope of housing relief.<\/li>\n<\/ul>\n\n\n\n

    In turn, changes in CIT are to include, among others:<\/strong><\/p>\n\n\n\n

      \n
    • expanding the catalogue of hidden profits for Estonian CIT purposes, including funds paid for rent, lease, and the provision of intangible services;<\/li>\n\n\n\n
    • changes to the tax on shifted income.<\/li>\n<\/ul>\n\n\n\n

      Moreover, in terms of both PIT and CIT, the Ministry proposes:<\/strong><\/p>\n\n\n\n

        \n
      • making the possibility of using the IP Box dependent on the taxpayer employing employees;<\/li>\n\n\n\n
      • excluding the possibility of changing depreciation rates retroactively;<\/li>\n\n\n\n
      • exclusion of the possibility for real estate companies to depreciate objects classified for accounting purposes as long-term investments;<\/li>\n\n\n\n
      • clarifying the rules for determining the costs of obtaining income from the redemption of shares or stocks or the reduction of their value;<\/li>\n\n\n\n
      • taxation of income from property received as a result of the liquidation of a partnership that was established after its transformation from a capital company;<\/li>\n\n\n\n
      • limiting the costs of obtaining income from the sale of shares in the company, resulting from the transformation to historical costs.<\/li>\n<\/ul>\n\n\n\n

        The changes are scheduled to take effect on January 1, 2026. The bill also includes several transitional provisions that, in some cases, may result in a postponement of the application of unfavorable changes to a specific taxpayer. 

        We will discuss these and other tax changes during a free training session this Friday, September 26th. 

        We invite you to participate!<\/p>\n","protected":false},"excerpt":{"rendered":"

        The Ministry of Finance\u00a0has presented draft changes to the personal income tax (PIT) and corporate income tax (CIT). The proposed amendment aims to strengthen the tax system. The pro-fiscal nature of these changes, along with the short\u00a0vacatio legis period,\u00a0will present a significant challenge for taxpayers. The proposed changes to PIT include: In turn, changes in…<\/p>\n","protected":false},"author":1,"featured_media":10985,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[118,282],"tags":[],"obszary-praktyki":[323],"ppma_author":[327],"class_list":["post-11013","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-zmiany-w-prawie-en","obszary-praktyki-tax-law"],"acf":[],"taxonomy_info":{"category":[{"value":118,"label":"News"},{"value":282,"label":"Zmiany w prawie"}],"obszary-praktyki":[{"value":323,"label":"Tax law"}]},"featured_image_src_large":["https:\/\/jklaw.pl\/wp-content\/uploads\/2025\/09\/JKLAW-Grafiki-blog-3840-px-blog_23.09-1024x576.png",1024,576,true],"author_info":{"display_name":"Administrator","author_link":"https:\/\/jklaw.pl\/en\/author\/administrator\/"},"comment_info":0,"category_info":[{"term_id":118,"name":"News","slug":"news","term_group":0,"term_taxonomy_id":118,"taxonomy":"category","description":"","parent":0,"count":235,"filter":"raw","term_order":"0","cat_ID":118,"category_count":235,"category_description":"","cat_name":"News","category_nicename":"news","category_parent":0},{"term_id":282,"name":"Zmiany w prawie","slug":"zmiany-w-prawie-en","term_group":0,"term_taxonomy_id":282,"taxonomy":"category","description":"","parent":0,"count":5,"filter":"raw","term_order":"0","cat_ID":282,"category_count":5,"category_description":"","cat_name":"Zmiany w prawie","category_nicename":"zmiany-w-prawie-en","category_parent":0}],"tag_info":false,"authors":[{"term_id":327,"user_id":0,"is_guest":1,"slug":"dr-grzegorz-keler-en","display_name":"dr Grzegorz Keler","avatar_url":{"url":"https:\/\/jklaw.pl\/wp-content\/uploads\/2025\/09\/Grzegorz-Keler-800x1200-px_avatar.png","url2x":"https:\/\/jklaw.pl\/wp-content\/uploads\/2025\/09\/Grzegorz-Keler-800x1200-px_avatar.png"},"first_name":"dr Grzegorz","last_name":"Keler","funkcja":"","telefon":"","job_title":"","linkedin":"https:\/\/www.linkedin.com\/in\/grzegorz-keler\/","description":""}],"_links":{"self":[{"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/posts\/11013","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/comments?post=11013"}],"version-history":[{"count":0,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/posts\/11013\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/media\/10985"}],"wp:attachment":[{"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/media?parent=11013"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/categories?post=11013"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/tags?post=11013"},{"taxonomy":"obszary-praktyki","embeddable":true,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/obszary-praktyki?post=11013"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/jklaw.pl\/en\/wp-json\/wp\/v2\/ppma_author?post=11013"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}