ey-global-tax-policy-outlook-for-2015

Poland
2.3 Tax policy outlook for 2015 — summary
Corporate income tax burden
Lower No change Higher
Personal income tax burden
Lower No change Higher
VAT/GST/sales tax burden
X
X
Lower No change Higher
X
2.4 Tax policy outlook for 2015 — detail
Corporate income taxes
• There are no proposed changes to statutory CIT rates in
2015. Changes to CIT rules regarding taxation of CFCs
may impact certain taxpayers, and such impacts should be
investigated.
• The major changes will also affect current thin capitalization
scope regarding issues, such as a new debt-to-equity ratio.
• The new rules introduce also a new alternative method for
the calculation of the interest deductibility threshold.
• Amendments to the Polish CIT Act partially restrict the
right to deduct from the taxable amount expenses incurred
by the taxpayer with respect to new technologies. Poland
has excluded from preferential CIT treatment acquisitions
of new technology purchased through contribution in
kind. That said, Poland has also launched the Intelligent
entrepreneurs and academic sector. Applicants will receive
within the Program EUR 8.61 billion of EU funds, during the
period 2014-2020.
Taxes on wages and employment
•
minor changes to personal income tax compliance (e.g.,
impact on employment opportunities in Poland.
VAT, GST and sales taxes
• No major amendments to Poland’s VAT Act come into force
in 2015. Some other changes include:
•
liquidation proceedings will be waived from the obligation
to amend input VAT; regulations regarding tax settlements
with regard to bad debts will be also applicable within
groups of related entities
• Introduction of a VAT reverse charge mechanism on
“electronic devices”
• Changes regarding the method of calculation of the VAT
146 | The outlook for global tax policy in 2015