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  • Service: Tax, International Tax
  • Type: Regulatory update
  • Date: 10/11/2013

Poland - Legislative proposal for taxation of limited partnerships 

October 11:  A proposal to impose tax on Polish limited partnerships has been removed from draft legislation.

The Parliamentary Commission on Public Finance on 10 October 2013 approved an amendment to draft tax legislation that effectively removes the proposal to subject limited partnerships to income tax. Thus, the legislation currently would continue to treat Polish limited partnerships as fiscally transparent entities (assuming there would be no further changes to the draft bill).


However, a proposal aimed at imposing corporate tax on “partnerships limited by shares” remains unaltered and, if enacted, would be effective 1 January 2014. Read TaxNewsFlash-Europe: Poland - Status of partnership proposals, thin capitalization, CFC rules


The draft bill now is expected to be discussed during the upcoming proceedings of the Polish Sejm, scheduled for 22-24 October 2013.


Read an October 2013 report [PDF 154 KB] prepared by the KPMG member firm in Poland: The Commission on Public Finance has accepted the removal of the provision on taxation of Polish limited partnerships starting from 2014




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