Canada - English

Poland Plans To Make Joint-Stock Partnerships Taxable - by Alex Feness 

Global Tax Adviser


August 28, 2012


Alex Feness
Toronto, International Corporate Tax


Poland has released new information on planned amendments to the laws on corporate income tax and personal income tax including those that apply to limited joint-stock partnerships (SKA). Poland says these amendments, including a planned change to make an SKA subject to corporate income tax, are intended to limit existing tax optimization mechanisms.

KPMG Poland notes that the planned amendments also affect Poland's rules on:


  • Thin capitalization
  • Determining revenues and costs of benefits in kind, including dividends and share redemptions
  • Setting the initial value of assets with which a foreign branch is equipped
  • The right to benefit from exemption from tax on dividends paid.


For more information, contact your KPMG adviser.

KPMG Publications

Canadian multinational companies may be interested in these recent publications: