In both the tax laws, the tax revenue for the entity which brings contribution in kind to the retained earnings capital of a company is the value of the contribution, and not as before, the nominal value of shares/stocks taken over in exchange for the contribution in kind. This means the end of the tax optimization related to bringing intangible and legal assets or other assets to the retained earnings capital in Poland.
Taxation principles of contributions in kind brought to the retained earnings capital
24 March 2017
