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CIT Tax Changes for Investment Funds

New regulations expand tax exemptions for foreign investment funds. They apply to entities from countries outside the EU and EEA, provided there is a tax information exchange agreement. The changes take effect on January 1, 2026.
Key points
Investment funds from outside the EU and EEA may obtain CIT exemption if Poland has a tax information exchange agreement with that country.
Condition for exemption: the fund manager must have a permit from local financial supervision authorities.
Changes apply from January 1, 2026 for new income; companies with non-calendar fiscal years use old rules until end of current year.
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54%
VOTING RESULTS
2025-11-06
For 230
Against 193
Abstain 0
Full voting results open_in_new
gavel
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 1826
Process start date: 2025-10-15
Voting date: 2025-11-06
Voting no: 39
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
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Summary & Status

Key Questions about CIT Tax Changes for Investment Funds

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 1826.

When did the legislative process begin?

The process officially started on 2025-10-15.

What are the main provisions?

Key points include:

  • Investment funds from outside the EU and EEA may obtain CIT exemption if Poland has a tax information exchange agreement with that country.
  • Condition for exemption: the fund manager must have a permit from local financial supervision authorities.
  • Changes apply from January 1, 2026 for new income; companies with non-calendar fiscal years use old rules until end of current year.

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 1826

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 Economy