Although the new tribute has not yet entered into force, it has already had sealing changes. On the website of the Government Legislative Centre, a revised draft law appeared, which was extended to include an additional category of tax-based income.
Mid-July 2018 a draft law was announced establishing a Solidarity Fund for Supporting Persons with Disabilities to support social, occupational or health disabled people.
The proposed amendment aims primarily at preventing the transfer of income to foreign companies in order to avoid paying the solidarity tax
According to the project, the source of the fund’s revenue will be, above all, a compulsory contribution 0.15% the basis for the contribution to the Labour Fund, as well as the solidarity tax on the income of individuals, in the amount of 4% from surplus revenue above 1,000,000 for the tax year. The solidarity tribute paid to the tax office will be transferred to a separate account of the Solidarity Fund.
The new tribute is to enter into force from 1 January 2019. The legislator provided for in the law which introduces it, taxation on income obtained from the so-called Controlled Foreign Company (CFC), i.e.
income obtained by taxable persons through a controlled foreign entity with a place of residence or management in a country with a lower level of taxation than the country of residence of that taxpayer.
The proposed amendment aims primarily at preventing the transfer of income to foreign companies in order to avoid paying the solidarity tax.
In the explanatory memorandum to the bill, we can read that the measures provided for in the regulation can increase employment of people with disabilities, thus increasing labour market resources. It is worth mentioning that at the same time it was pointed out that the scale of the impact on the volume of labour supply caused by the regulation in question is impossible to estimate.
On the other hand, it is estimated that due to the introduction of a new contribution to the account of the Disabled Persons Support Fund, approx. 2,000,000,000 PLN (ok 1,150,000,000 PLN from the solidarity tax and approx. 647,000,000 PLN from the Labour Fund).
Author:
Rafał Dąbrowski
Lawyer, tax adviser included on the list of National Tax Advisory Board and licensed restructuring adviser. At Russell Bedford in charge of the Department of Tax Advisory. Author of numerous tax-related articles published in the industry press.