Monitor Podatkowy

no. 12/2020

Amendments in income taxes in 2021

DOI: 10.32027/MOPOD.20.12.1
Adam Mariański
profesor w Katedrze Prawa Podatkowego UŁ, partner w Mariański Group
Łukasz Porada
konsultant w Mariański Group
Abstract

The article presents amendments to income tax laws, which were passed by the Sejm on 28th November 2020 and which will come into force in 2021. In attempt to tighten the tax system, the legislator has introduced new measures which may affect small and medium--sized enterprises. Taxation on limited partnerships and general partnerships with corporate income tax, introduction of the obligation to report on the tax strategy or limitations in determining income impose further challenges on entrepreneurs, whose justifiability may be questioned.