As of 2024, changes have been introduced to the settlement of capital income, which aim to unify the taxation of gains and losses from different types of investments. The main premise of the reform is that gains and losses can be offset between different sources of capital income, such as mutual funds, shares or bonds.
What are the new rules?
Under the rules, this income is taxed at a uniform rate of 19%. The essence of the changes is to equate income from capital funds with income from the sale of securities and derivative financial instruments, which are subject to income tax. Consequently, this provides the possibility of offsetting income against any losses, including from the sale of shares.
It should be borne in mind that, in addition to the introduction of the possibility to offset gains and losses from different investment sources, income from capital funds may give rise to a 4% solidarity levy. Taxpayers should be mindful of this additional burden if their income exceeds PLN 1 million.
How can we help?
- We will point out the rules for taxing your capital income in Poland.
- If necessary, we will calculate your taxes payable on an ongoing basis and provide you with detailed instructions related to their payment
- We will prepare your annual PIT returns.
- We will present the possibilities of minimising your tax liabilities
Feel free to contact us
Anna Misiak
Partner | Tax advisorE: anna.misiak@mddp.plT: (+48) (22) 376 52 86
Rafał Sidorowicz
Senior Manager | Tax advisorE: rafal.sidorowicz@mddp.plT: (+48) 506 788 582
Agnieszka Telakowska-Harasiewicz
Senior Manager | Tax advisor E: agnieszka.telakowska-harasiewicz@mddp.pl T: (+48) 503 971 849