In addition to the “Estonian CIT”, changes in the area of ​​income taxes include other very important issues, such as: covering limited partnerships (pol. spółka komandytowa) with CIT – starting from May 2021, although it will be possible to choose this option from the beginning of the year; liquidation of the so-called “abolition relief”; limiting

On October 28, the Sejm passed an amendment to the provisions of the Corporate Income Tax Act, introducing tax solutions, commonly known as “the Estonian CIT”. Just to remind, this is a special tax regime that provides for taxation of income only at the time of distribution or allocation of funds for private purposes of