POLISH DEAL. What changes have been made to the Estonian CIT?

The draft Polish Deal introduces many changes to the tax system, which also apply to the so-called Estonian CIT. This form of taxation, quite unpopular until today, was introduced at the beginning of 2021 and is now undergoing major changes. Will they be sufficient to encourage taxpayers to use it?

We have analyzed the changes and prepared a list of the most important of them – Estonian CIT 2.0– changes resulting from the Polish Deal regulations