Changes in the scope of corporate income tax, which entered into force on January 1, 2022, have an impact on the tax aspects of financing investments. At the beginning of 2022, new restrictions on limits on debt financing costs entered into force, which will require many business strategies based on debt financing to be re-reviewed, and in many situations, the continuation of implemented projects will become – in the context of the new regulations – out of date.

The Polish Deal has also introduced restrictions on the recognition of capital transaction expenses as costs and introduced new, previously non-existent fiscal burdens, such as the minimum tax or the tax on shifted income. What are the practical aspects of the introduced changes? How to deal with them?

Agenda:

• Limit on debt financing costs 
• Limitations on recognizing capital transaction expenses as expense
• Minimum tax and financial costs

Registration under this link.