Opodatkowanie dochodu z przekształcenia w ryczałcie od dochodów spółek
Taxation of Income From Conversion Under the Lump-sum Tax on Company Income

Summary/Abstract: The article addresses the topic of taxation of conversion income under the lump sum from companies’ income regime. It attempts to define conversion income, the principles for determining its amount, and the procedures and deadlines for its payment. The article also analyzes the obligation of transformed companies to recognize conversion income if they opt for the corporate income tax regime later than the month of transformation, taking into account prevailing doctrinal views and case law. Additionally, it examines whether the lack of revaluation of assets due to the transformation can be considered equivalent to not realizing conversion income.

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