arrow_back Trending Legislation
Share share

CIT changes: tax exemptions for investment funds

The law expands tax exemptions for foreign investment funds, making it easier for them to operate in Poland. The changes mainly broaden the list of entities exempt from CIT and introduce a requirement for automatic exchange of account information. For citizens, this could mean a wider choice of investment funds, but also greater transparency due to cross-border data exchange.
Key points
CIT exemption for funds with registered office or management in any country (not just EU/EEA).
Funds must meet new conditions, e.g., have a management license from the local financial supervisor.
Polish tax authorities must have the legal basis for automatic exchange of information on the fund's accounts.
New rules apply from January 1, 2026, but companies with a fiscal year different from the calendar year apply old rules until the end of their fiscal year.
article Official text account_balance Process page notifications_active Track this Bill
54%
VOTING RESULTS
2025-11-06
For 230
Against 193
Abstain 0
Full voting results open_in_new
gavel
Status:
Became Law
Record your position for audit.
Why does your vote on bills matter?
It creates raw, undeniable proof. Civic Will provides the permanent data to verify the Government's loyalty towards its citizens (explained here). Start recording it now.
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: deepseek-v4-flash
Source data: api.sejm.gov.pl
AI work logs for this document launch
Summary & Status

Key Questions about CIT changes: tax exemptions 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:

  • CIT exemption for funds with registered office or management in any country (not just EU/EEA).
  • Funds must meet new conditions, e.g., have a management license from the local financial supervisor.
  • Polish tax authorities must have the legal basis for automatic exchange of information on the fund's accounts.
  • New rules apply from January 1, 2026, but companies with a fiscal year different from the calendar year apply old rules until the end of their fiscal 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 2026-07-16.

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