Poland: Extended deadline for tax on unrealized gains; guidance on capital duty

Reports about recent tax-related developments

Reports about recent tax-related developments

The KPMG member firm in Poland prepared reports about the following recent tax-related developments.

  • The deadline to remit personal income tax on income from unrealized gains was extended by another 2 years on 14 August 2023. This means that taxable persons must pay the tax on income from unrealized gains resulting from monthly returns submitted for taxable periods from 1 January 2019 to 30 November 2025, by 31 December 2025.
  • The Minister of Finance on 21 August 2023 published a draft decree (effective 1 January 2024) on the method of collecting and reimbursing capital duty, which included a new PCC-3 return template.

Read an August 2023 report prepared by the KPMG member firm in Poland


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