Klasyfikacja przychodów wynikających z połączeń i podziałów jako przychodów z udziału w zyskach osób prawnych
Revenue From Mergers and Divisions After Novelization of Art. 7b of the Polish CIT Act — Revenue From Participation in Legal Persons or Other Capital Gain?

Summary/Abstract: The article attempts to resolve how the revenues from mergers and divisions should be classified under Article 7b of the Polish Corporate Income Tax Act after amendment of this regulation in 2022. As a result of this change, doubts arose as to when the specified revenues should be classified as profits from participation in legal entities and when they will constitute other capital revenues. The author of the text draws attention to the internal linguistic inconsistency of the current wording of Article 7b of the Corporate Income Tax Act, the lack of clarity about the purpose that the provisions are intended to fulfill, and the fact that also systemic interpretation does not help to interpret this regulation. Pointing out that neither the tax authorities nor the case law are able to present a convincing interpretation of this provision, the author concludes that it does not meet the requirement of specificity.

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