On 24 November 2006, the Polish President signed a Bill introducing amendments to the Corporate Income Tax Law. The Bill was published in the Journal of Laws on 29 November 2006. The amended Corporate Income Tax Law became effective on 1 January 2007. The most important amendments are summarized below.
Taxation of dividends
In principle, dividends received by Polish companies are subject to a 19% tax against which a tax paid abroad can be credited. Howe…