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The Polish Deal will extend the catalogue of entities meeting the criteria of foreign controlled units

The Polish Deal will extend the catalogue of entities meeting the criteria of foreign controlled units

09.09.2021

| Anna Witosławska

On 8 September 2021 a draft of a range of tax changes arrived at the Seym within the scope of the so-called Polish Deal. Among these changes there is also a proposal concerning a change of regulations referring to the creation of foreign structures. The change is supposed to refer to the extension of the definition of a foreign controlled unit and, also, the extension of the catalogue of passive revenue by adding the following revenue to it:

  • in virtue of advisory, accounting services, market research, legal services, advertising services, management and control, data processing, services of recruiting employees and winning personnel as well as performances of a similar nature,
  • in virtue of letting, subletting, leasing, subleasing and other contracts of a similar nature.


Anna Witosławska

Specialists:

Anna Witosławska

Statutory Auditor

Anna Witosławska

Contact:

Rondo ONZ 1
00-124 Warsaw