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Government bill amending the Personal Income Tax Act and the Corporate Income Tax Act

Original: Rządowy projekt ustawy o zmianie ustawy o podatku dochodowym od osób fizycznych oraz ustawy o podatku dochodowym od osób prawnych

druk 3148PassedLatest action 5 Nov 2026Introduced 29 Sept 2026
  • Taxation

Where it stands

  1. Introduced
  2. Committee
  3. Floor
  4. PassedRozpatrywanie na forum Sejmu stanowiska Senatu
  5. Law

Latest action

Rozpatrywanie na forum Sejmu stanowiska Senatu

Summary

From the official record · Polish

tightening the rules for taxing family foundations and limiting the possibility of using tax preferences contrary to the purpose for which this institution was established. The new provisions will cover, among other things, foreign income, short-term rental of real estate and the sale of assets contributed to a foundation. At the same time, the bill extends the PIT exemption to benefits received by the children and grandchildren of the founder’s siblings, as well as the children and grandchildren of the founder’s stepchild

Sources & documents

8

Coverage availableUpdated 9 Nov 2026, 18:57

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