On 14 June 2021, the Polish Ministry of Finance announced a new package of measures to encourage foreign investment in Poland. Accordingly, 95% tax exemption for dividends received by Polish holding companies after a one-year holding period, regardless of whether the recipient is a resident of a EU or non-EU state. 100% exemption for capital gains realized on the sale of shares. Simplified requirements for corporate income tax consolidation. The proposed changes are to generally apply from 2022.
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