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Tax Changes for Investment Funds: Greater Transparency and Data Exchange

The new law modifies tax rules for investment funds operating outside Poland. A key change is the expansion of tax exemptions to more foreign institutions, provided that Polish authorities can automatically exchange account information with them. This aims to increase transparency and tax collection efficiency from these entities.
Key points
Tax exemptions for foreign investment funds will cover more countries, not just the EU/EEA.
A condition for exemption will be the possibility of automatic exchange of tax information on these funds' accounts with Polish authorities.
The changes aim to increase financial transparency and tighten the tax system regarding foreign investments.
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54%
VOTING RESULTS
2025-11-06
For 230
Against 193
Abstain 0
gavel
Status:
Enacted
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Additional Information
Print number: 10_1826
Process start date: 2025-10-15
Voting date: 2025-11-06
Meeting no: 44
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: gemini-2.5-flash
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_1826.

When did the legislative process begin?

The process officially started on 2025-10-15.

What are the main provisions?

Key points include:

  • Tax exemptions for foreign investment funds will cover more countries, not just the EU/EEA.
  • A condition for exemption will be the possibility of automatic exchange of tax information on these funds' accounts with Polish authorities.
  • The changes aim to increase financial transparency and tighten the tax system regarding foreign investments.
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