Poland: Re-registered entity qualifies as taxpayer starting business activities for corporate income tax purposes (Supreme Administrative Court decision)
Entity thus entitled to preferential treatment under corporate income tax rules
The Supreme Administrative Court on March 11, 2025 held (case file II FSK 1412/24) that a private limited company formed upon re-registration of a sole proprietorship can be treated as a taxpayer starting business activities under Article 28j(2)(2) of the CIT Act and thus entitled to the associated preferential treatment.
Read a March 2025 report prepared by the KPMG member firm in Poland