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Learn morePoland: Cash method of accounting, individual and corporate income tax law amendments
Draft legislation submitted before the lower house of the Polish Parliament
Draft legislation implementing effective January 1, 2025, the option of applying the cash method of accounting for sole proprietors with business revenue not exceeding €250,000 the previous tax year, as well as by entrepreneurs starting their businesses, was submitted before the lower house of the Polish Parliament on August 16, 2024.
In addition, preliminary remarks to draft legislation providing for a host of amendments to various individual (personal) and corporate income tax provisions (including changes to the taxation of family foundations and the “IP Box” scheme) were published on the website of the Chancellery of the Prime Minister of Poland on August 12, 2024.
Read an August 2024 report prepared by the KPMG member firm in Poland
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