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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.



Frontiers in tax



Frontiers in tax is a Polish quarterly where experts from KPMG in Poland share their professional expertise in taxation advisory services. The inaugural issue is devoted to the changes in the Polish tax law and jurisprudence that have a significant impact on the strategies pursued in Poland by investors – including investment funds (both domestic and international) and all the taxpayers.

Articles in this issue:

  • Latest changes in the CIT law and tax jurisprudence impacting the status of limited joint-stock partnerships – Małgorzata Gleń, Dorota Kaczyńska
  • The Polish closed-end investment fund (FIZ), an effective form of investing in Poland – Małgorzata Gleń, Agnieszka Krawczyk


  • The exemption of foreign investment funds from taxation in Poland – Karolina Kowalska, Emil Bazak
  • Tax authorities against tax optimisation – Tomasz Jobda, Anna Pożoga



To learn more visit kpmg.com/pl/frontiersintax.