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Tax changes: new rules for repayment of investment reliefs

The act changes the rules for recovering tax from companies that lost permits for special investment reliefs. It concerns entrepreneurs using public aid in the form of tax exemptions. The new regulations specify when and how unpaid tax must be returned.
Key points
Companies with multiple permits for reliefs must keep detailed records to avoid repaying the entire tax.
General partnerships do not need to submit new information if previous data is up to date.
Capital groups that violated conditions before the act entered into force will retain taxpayer status if no expiry decision was issued.
New rules apply from January 1, 2026, for permits revoked after December 31, 2025.
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99%
VOTING RESULTS
2025-06-25
For 422
Against 6
Abstain 0
Full voting results open_in_new
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Status:
Became Law
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Additional Information
Rządowy projekt ustawy o zmianie ustawy o podatku dochodowym od osób fizycznych oraz ustawy o podatku dochodowym od osób prawnych.
Print number: PROJEKT USTAWY 1281
Process start date: 2025-05-21
Voting date: 2025-06-25
Voting no: 46
System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.
Summarized by: kimi-k2.5
Source data: api.sejm.gov.pl
AI work logs for this document launch
Summary & Status

Key Questions about Tax changes: new rules for repayment of investment reliefs

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is PROJEKT USTAWY 1281.

When did the legislative process begin?

The process officially started on 2025-05-21.

What are the main provisions?

Key points include:

  • Companies with multiple permits for reliefs must keep detailed records to avoid repaying the entire tax.
  • General partnerships do not need to submit new information if previous data is up to date.
  • Capital groups that violated conditions before the act entered into force will retain taxpayer status if no expiry decision was issued.
  • New rules apply from January 1, 2026, for permits revoked after December 31, 2025.

What is the specific legal status?

The current status is Became Law.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Where is the official voting record?

The official roll call vote is recorded at: voting record

What is the latest detailed status?

The latest detailed status is: Uchwalono

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-09-07.

Analysis and Potential Impact of PROJEKT USTAWY 1281

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

CATEGORIES

Taxes