To be introduced: minimum CIT for business operators who generate losses

The government intends to introduce, from 2022 on, the so-called minimum CIT for taxpayers who for a given tax year generated a loss on operations or whose income was too low to trigger the tax obligation. The tax is to amount to 10% of the tax base, which will include, among other things, a portion of the costs of debt financing, costs of acquisition of certain services or intangible rights, or deferred income tax.

More details available in our Alert.