Poland: Amendments to legislation implementing the “Polish Deal”

Legislation now awaits the president’s signature

Legislation now awaits the president’s signature

The lower house of the Polish Parliament (Sejm) on 9 June 2022 examined amendments to the legislation modifying the law on individual (personal) income tax and certain other laws (implementing the “Polish Deal 2.0” program) made by the Senate.

Out of 30 amendments proposed by the Senate, the Sejm passed amendments that would:

  • Restore the possibility of joint filing by single parents together with their children
  • Increase the part of tax transmitted to public benefit organizations from 1% to 1.5%
  • Bring changes to the penal fiscal code
  • Exclude the possibility of loss and bad-debt carry-forward to income being the accounting basis for annual health care insurance premiums for individuals running non-agricultural business activity

The legislation now awaits the president’s signature. The amendments brought by the legislation would be effective 1 July 2022. 

Read a June 2022 report prepared by the KPMG member firm in Poland

 

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