As of January 2022, any capital company, regardless of its size, will be allowed to choose settlement under the rules of Estonian CIT, i.e. a lump sum on income of capital companies. This will be possible because the company revenue limit of PLN 100 million, required so far, will be abolished. Also limited partnerships and limited joint-stock partnerships will be offered the option to use the lump sum solution.
More details available in our Alert.