Abstract

The lawmaker introduced new regimes of taxation to regulations on corporate income tax. The first regime was introduced in relation to taxation of income generated by intellectual property laws. This is the answer of the Polish lawmaker to the proposed by OECD plan of activities regarding lowering base erosion profit shifting. Taxpayers who use this specific regime will be eligible to use 5% tax rate from the income they gain.

The second regime concerns taxation of income from payable disposure of virtual currencies, which was gained over a financial year. According to general rules on setting tax base in income tax, it will be the difference between the amount of income and deductibles to which a 19% tax rate will be applied.

The last analyzed regime regards an alternative way of taxation of income from Eurobonds through a possibility to use by a bond issuer a 3% flat tax rate.