Poland MOF Seeks Comments on Bill to Amend Corporate, Individual Income Tax, Lump-Sum Acts

The Polish Ministry of Finance Sept. 16 opened a consultation on Draft Bill No. UD116, to amend the Corporate and Individual Income Tax Acts and Lump-Sum Act. The bill includes measures to: 1) extend, to three years from six months, the period during which the sale of an entrepreneur’s movable property at the end of an operating lease by immediate family or another specified person, results in an obligation to settle individual income tax; 2) require employment of at least three full-time individuals for at least 300 days in a tax year, for the reduced 5 percent corporate and individual ...