As of May all limited partnerships CIT taxable
28 April 2021
Limited partnerships which based on transitional regulations did not become CIT taxable persons at the beginning of January 2021 will become such taxable persons as of 1 May 2021. This may be avoided by transforming a limited partnership into a general partnership. It is not, however, possible to register a general partnership in the National Court Register on 1 May.
More details available in our Alert.