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Learn moreEntity 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
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