Abstract

At the beginning of the year 2018 the tax capital group laws were modified in order to simplify tax grouping and counter the practice of using the groups as tax avoidance vehicles. Since then, Polish tax authorities issued number of rulings addressing the new regulations. The authors present a brief summary of the latest tax practice (i.a.taxable income ratio criterion, intra-group settlements, tax losses carry forward by the members of the group), analyse the latest COVID-19 related legislature and comment on the status of tax capital groups in next years.