initial value of fixed assets and intangible assets Y2018 changes in the corporate income tax

We present below a short description of changes in the Corporate Income Tax Act. That are in our opinion the most important, and which will come into effect on 1 January 2018:
The initial value of fixed assets and intangible assets – increases from PLN 3 500 to PLN 10 000. The new value applies to all fixed assets and intangible assets handed over for use after 1 January 2018 (it is acceptable for these assets to have been purchased in the previous year or constructed in previous years);