Abstract

The legislator has introduced the new law regulations on the taxation of the contributions in-kind as of 1.01.2017. The new regulations affects especially taxation of contribution in-kinds, when part of the contribution is allocated to the capital reserves. This paper provides the rationale for their introduction and analyses the new changes in the context of the broader tax system. In particular, the effects on the taxation of the various forms of disposal of the shares received in exchange for the contribution in-kind as well as taxation of the disposal of assets acquired via a contribution in kind are analysed.