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Tax exemption for holding companies on the sale of shares

The amendment introduces an income tax exemption for income earned by a holding company from the paid disposal of shares in a domestic or foreign subsidiary to an unrelated entity. The new provisions apply to paid disposals made from the date of entry into force of the act.
Key points
The exemption applies to income of a holding company from the paid disposal of shares in a domestic or foreign subsidiary to an unrelated entity.
The new wording of the provisions applies to paid disposals of shares made from the date of entry into force of the act.
The act enters into force on the day following the day of announcement.
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VOTING RESULTS
2025-09-12
For 429
Against 1
Abstain 0
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Status:
Became Law
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Additional Information
Rządowy projekt ustawy o zmianie ustawy o podatku dochodowym od osób prawnych.
Print number: PROJEKT USTAWY 1441
Process start date: 2025-07-08
Voting date: 2025-09-12
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-3.5-flash
Source data: api.sejm.gov.pl
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Summary & Status

Key Questions about Tax exemption for holding companies on the sale of shares

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 1441.

When did the legislative process begin?

The process officially started on 2025-07-08.

What are the main provisions?

Key points include:

  • The exemption applies to income of a holding company from the paid disposal of shares in a domestic or foreign subsidiary to an unrelated entity.
  • The new wording of the provisions applies to paid disposals of shares made from the date of entry into force of the act.
  • The act enters into force on the day following the day of announcement.

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 1441

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.

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