The Council of Ministers has sent to the Sejm draft bills that introduce a 24% personal income tax (PIT) rate for incomes from PLN 130 000 to 150 000, to be funded by an increase in corporate income tax (CIT) for the largest taxable persons and in the solidarity tax. The package also includes tightening the taxation of family foundations and a review of income tax credits.
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- Refund of sickness insurance premium requires an adjustment of costs, income or revenue
- Frequent and unpredictable absences due to illness may justify employee dismissal
- Summary
- Important interpretations and rulings
- Important dates for accountants
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