We are pleased to present another edition of the "Purple Prospectus"Estonian flat-rate tax. "Estonian CIT" has enjoyed unwavering interest in Poland in 2023 and its popularity among entrepreneurs should continue to grow in 2024.

A taxation system modelled on the so-called Estonian system is now firmly established in the Polish reality of corporate taxation.

So far, nearly 13,000 taxpayers have opted for it and many entrepreneurs are preparing to implement this tax model. As a result, we are confident that this model will soon be used by tens of thousands of companies, due to its growing interest and popularity. We are already equipped with

a considerable number of around a thousand individual interpretations issued by the National Revenue Information Office, as well as several dozen judgments of administrative courts, which have already clarified

a number of interpretative doubts with which entrepreneurs, accountants and their advisors have been confronted so far.

As the practice of the use of the so-called Estonian flat rate shows, most doubts are resolved in favour of taxpayers, which encourages more and more of them to implement the new taxation model. Although no further changes to the provisions’ content are known for the time being, which would come into effect from 2024, we cannot rule out that this could still change in the autumn. Press announcements from the Ministry of Finance so far suggest a drive to make it even more attractive.

The growing popularity of family foundations is bringing significant changes for many Polish entrepreneurs. Contrary to initial fears, The establishment of a family foundation does not eliminate the possibility of having a company benefiting from Estonian CIT, as long as it is directly the founder and not the foundation that controls such an entity.

We invite you to read the report. We hope that its conclusions will contribute to your profitable business decisions.

Purple Prospectus "Estonian CIT" a real chance for lack of taxation check if you can benefit from it

Guidelines for taxpayers on the flat-rate tax on corporate income – CIT taxation system including amendments as of 2024.

See report

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Grzegorz Szysz

Partner, Attorney-at-law, Tax Advisor

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Grzegorz Szysz

Partner, Attorney-at-law, Tax Advisor

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