Abstract

All limited partnerships based in the territory of the Republic of Poland since 2021 have been subject to corporate income tax, which significantly discouraged entrepreneurs from conducting business activities in the form of a limited partnership. Further changes regarding the calculation of health insurance contributions were introduced with the Polish Order. In the Polish tax system, there is also the possibility of choosing Estonian CIT taxation. The aim of the article is to familiarize the reader with the characteristics of Estonian CIT taxation as a way to obtain more favorable taxation, including transformation into a limited liability company. or a joint-stock company of very popular limited partnerships in which the general partner was a capital company.