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  • As of May all limited partnerships CIT taxable
Alert:

As of May all limited partnerships CIT taxable

28 April 2021

Rafał Kowalski, Head of Tax Department, Qualified Tax Advisor |

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.