The bill eliminates the requirement for Polish Holding Companies (PSKs) to submit a formal declaration of intent to apply for a CIT exemption on income from share disposals.
Poland’s Senate (upper house of the parliament) approved a bill amending the Corporate Income Tax (CIT) Law on 24 September 2025. This change eliminates the requirement for Polish Holding Companies (PSKs) to submit a formal declaration of intent to apply for a CIT exemption on income from share disposals.
The amendment, driven by taxpayer feedback, aims to simplify compliance and reduce administrative burdens for businesses operating under the holding company regime. By removing this procedural step, the government seeks to make it easier for companies to access tax exemptions.
The amendment will come into effect the day after its publication.
Previously, companies had to file this declaration at least five days before selling shares in a domestic or foreign subsidiary to an unrelated party to qualify for the exemption.
