With the entry into force of changes in the Polish tax law, which is to take place on January 1, 2022, there will be a problem with the tax interpretations issued before the amendment.
It is assumed that a tax interpretation protects the taxpayer until the wording of the regulations on the basis of which the interpretation was issued is changed. From January 1, 2022, many regulations regarding personal income tax and corporate income tax will change.
Therefore, taxpayers should analyze individual tax interpretations issued in their cases, as well as general tax interpretations and check whether they will still constitute legal protection for them after the change of regulations, or whether they will lose their validity. In the latter case, it may be necessary to apply for a new individual tax interpretation.