Material tax changes in CIT and PIT as of 1 January 2021 – new reporting obligations

In the adopted amendment to the PIT and CIT Act, which will come into force on 1 January 2021, apart from many other essential changes, Article 27 c was added, pursuant to which selected taxpayers will be required to prepare and publish on their websites a report on the implementation of the tax strategy for a given tax year.

This applies to entities with revenues in excess of EUR 50 million and to Tax Capital Groups.

You will find more information in the alert to be downloaded below.

View the entire publication