The Polish Deal – the Minimum Tax
01.12.2021
Polish Deal
From January 1, 2022, the added art. 24ca, which introduces a new type of CIT - the so-called minimum tax. Contrary to initial announcements, all entities that settle CIT will be required to pay the minimum tax without any special exceptions. What are the conditions for paying the minimum tax? And which specific groups are exempt from this obligation?
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