Poland | A review of changes in the “Polish holding company regime"

One of the significant changes proposed under the draft amending act (announced at the end of June) relates to modifications in the “Polish holding company regime,” which include an increase of the exemption for dividends received from qualified subsidiaries to 100% (from 95%) and the easing of certain conditions required to benefit from the regime.

The proposed changes are aimed at expanding of the scope of applicability of the preferential holding company regime and at easing of the conditions …