MDDP on Polish Taxes I Webinar I September 23th, 2021 - Debt financing costs in Polish CIT

Debt financing costs are one of the main costs for the Polish taxpayers. Their CIT recognition is restricted in number of ways by the Polish legislator. New restrictions are also planned to come into force in 2022. The limits apply both to external and intra-group financing and depend on various conditions.

In this webinar, we will discuss practical aspects of CIT recognition of debt financing costs in Poland.

The meeting will be conducted by MDDP Tax Advisory company experts and will be held in English. Webinar is free of charge.


1. General rules

  • Conditions for recognition of costs of debt financing
  • Division into revenue sources
  • Cash basis recognition
  • Financing acquisition or construction of fixed assets
  • FX differences recognition
  • Withholding tax

2. Limitations

  • PLN 3 million + / or 30% Tax EBITDA limit
  • Profit participating loans
  • Market level of interest
  • Maximum interest limit
  • Debt to equity ratio
  • Debt push down limit
  • Hybrid mismatch

3. Planned changes

  • PLN 3 million or 30% Tax EBITDA limit
  • Financing of the capital transactions
  • Tax on shifting income

The “Debt financing costs in Polish CIT” webinar is a free online seminar addressed to MDDP clients and business partners. The number of places is limited. The organizer reserves the right to refuse to accept the application.
After confirming the acceptance of the application by e-mail, in the next e-mail you will receive an individual link to the website where the MDDP WEBINAR will be held.

I want to participate in the MDDP webinar on September 23, 2021 at 10:00 a.m.

Upcoming webinars

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14.10.2021, 10.00 CET: New obligations for real estate companies

21.10.2021, 10.00 CET: Withholding tax – Analysis of the business substance of foreign entities

04.11.2021, 10.00 CET: Changes in VAT in Poland – central register of invoices, structured invoices and other changes

18.11.2021, 10.00 CET: B+R and relief for robots

25.11.2021, 10.00 CET: Intellectual property in the context of TP and tax planning / structures