Category Archives: ustawy

Amendments to the CIT Act (1.01.2013) – partnership limited by shares

Partnerships limited by shares are to be treated as non-transparent for CIT purposes as from 1.01.2013.

In 2012 partnerships limited by shares are still tax transparent. Bearing in mind the consequences resulting from the resolution of the Supreme Administrative Court dated 16 January 2012 (II FPS 1/11), this company is an effective tool for tax optimisation from the perspective of the shareholders.

The above information may be important for all, who plan to sell substantial assets in the near future.