Poland Pushes New Tax Tightening, Again Skipping Six-Month Vacatio Legis
The government has introduced another package aimed at tightening income taxes (PIT and CIT), sparking criticism over the short vacatio legis. The new rules are set to take effect on January 1, 2026 – just three months after publication – despite earlier promises to give businesses at least six months to adapt.
The bill includes significant changes. The housing relief will now apply only to taxpayers without other properties, with exceptions such as inheritances. Family donations of business assets, like company cars, will be taxed if sold within three years, instead of six months. IT professionals will face stricter rules for using the IP Box tax relief, which will now require employing at least three people.
Experts argue that the rapid timeline contradicts a separate parliamentary proposal introducing a mandatory six-month transition period for tax reforms.
“We are dealing with two contradictory projects,” Prof. Paweł Wajda of the SprawdzaMY initiative noted.
Tax advisors warn that this continues a pattern of rushed lawmaking.
“Half a year is the absolute minimum, especially for tax laws,” said Prof. Adam Mariański.
Business groups fear the bill will be passed before November 30 to meet constitutional deadlines, leaving taxpayers little time to prepare.
(XYZ)
