So-called ‘Estonian CIT’ as an alternative system of corporate income taxation in Poland – findings after three years of validity of the new provisions
So-called ‘Estonian CIT’ as an alternative system of corporate income taxation in Poland – findings after three years of validity of the new provisions

Summary/Abstract: This article presents a new corporate income taxation system in Poland - the lump sum tax on the income of companies, known as ‘the Estonian CIT'. This form of taxation was introduced into Polish laws in 2021. According to the explanatory memorandum to the amendments of 2020 to the Polish Corporate Income Tax Act3, regulations in this matter are of a pilotage nature4. Now that three years have passed since implementing these provisions, it is possible to draw some conclusions based on theoretical analysis and practical findings.

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