Starting of January 1, 2018 many changes in the personal income tax and corporate income tax will enter into force.
The changes will concern i.a. the owners of commercial immovable property including in particular shopping centres, department stores and office buildings with initial value exceeding 10.000.000 PLN. Tax payers who own such property will pay minimum income tax, independent from the actually achieved income and proportional to the value of the owned property.
Moreover, also the possibility to include in the tax deductible costs the expenses incurred for consultant services, use of individual property rights, as well as insurances, guarantees and sureties, if they were incurred towards related entities, has been restricted.