Poland: Step-up in tax base value of real estate assets resulting from changes to the Polish Corporate Income Tax Law

Real Estate Tax Services Newsalert ()

A revised draft amendment to the Polish Corporate Income Tax (CIT) Act was issued by the Polish Ministry of Finance on 12 February 2013. It targets several areas where currently there is an opportunity for tax optimisation including the possibility of a tax efficient step-up in tax base value of fixed assets, in particular real estate.

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