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Changes in Corporate Income Tax for Holding Companies

The new law introduces an income tax exemption for holding companies selling shares in their subsidiaries. This means that profits from such transactions will not be taxed, which may influence investment and restructuring decisions of large companies. For citizens, these changes may indirectly affect the labor market and the overall economic condition, although there is no direct impact on personal finances.
Key points
Holding companies will not pay tax on income from the sale of shares in subsidiaries.
The exemption applies to the sale of shares in both domestic and foreign companies, provided the buyer is an unrelated entity.
The new rules come into force on the day following the announcement of the act and apply to transactions made from that date.
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VOTING RESULTS
2025-09-12
For 429
Against 1
Abstain 0
gavel
Status:
Enacted
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Additional Information
Print number: 10_1441
Process start date: 2025-07-08
Voting date: 2025-09-12
Meeting no: 40
Voting no: 85
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: gemini-2.5-flash-preview-05-20
Source data: api.sejm.gov.pl
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OFFICIAL LEGAL TITLE

o zmianie ustawy o podatku dochodowym od osób prawnych

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 10_1441.

When did the legislative process begin?

The process officially started on 2025-07-08.

What are the main provisions?

Key points include:

  • Holding companies will not pay tax on income from the sale of shares in subsidiaries.
  • The exemption applies to the sale of shares in both domestic and foreign companies, provided the buyer is an unrelated entity.
  • The new rules come into force on the day following the announcement of the act and apply to transactions made from that date.
What is the specific legal status?

The current status is Enacted.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-01-30.

What is the impact of this bill?

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.

CATEGORIES

Taxes Economy