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LMC

Legislation Monitoring Centre
 
In Poland there is neither an internet portal nor an institution for employers responsible for monitoring the legislation process of regulations that determine the rules for business activity. At present employers  learn about changes in the law mainly from mass media or simply through the grapevine, usually with delay.

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“Gazeta Wyborcza”: 15 percent CIT means little

08-12-2015

Introducing a lower, 15 percent CIT rate for the smallest companies is supposed to invigorate the economy and support the smallest economic entities. Meanwhile, it is not business is waiting for.

 

– In reality, only a very low number of the smallest companies pays CIT – Łukasz Kozłowski, expert of Employers of Poland tells „Wyborcza”. – Most of them are individual business entities subject to PIT. CIT applies mostly to limited liability and joint stock companies – they are bigger and will not be subject to the new regulations – he adds. He also reminds that the profits from general limited partnerships are subject to PIT rather than CIT.