Abstract

The lawmaker introduced provisions to the act on corporate income tax that aim to amend existing taxation rules regarding: lump sum taxation, cost settlement of debt financing and profit shifting tax. In the amendment in question of 7 October 2022, there is a separate group of legal regulations, of which aim is to suspend taxation with the minimum income tax for the period between 1 January 2022 and 31 December 2023. The conducted analysis also covers regulations of which the result is an order to override existing provisions regarding the so-called “hidden dividend” from 1 January 2023.