The Polish Ministry of Finance has announced planned amendments to the minimum tax on commercial real estate of significant value (more than PLN 10 million), which was introduced as part of the tax reform law published in November 2017 and is effective from 1 January 2018. The amendments include:
According to the announcement, the amendments are aimed at tightening up the legislation and have been developed in consultation with the European Commission in order to ensure that the minimum tax applies in accordance with EU State aid rules.
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