On 27 November 2017, the Budget Bill for 2018 was approved by the parliament. The bill particularly amending the Polish Corporate Tax Act which  published in the Official Journal. According to the bill the changes will enter into force on 1st January 2018.

The main changes includes:

  • New thin-cap capitalization rules, which also cover third-party financing;
  • New CFC rules (controlled foreign company);
  • The majority of royalty and service fees will not be deductible;
  • Establish new income baskets.