As of January 28, 2009 the interest on tax arrears has been decreased and it amounts to 11.5% per annum. In the case of taxpayers who effectively submit corrected tax returns and pay tax arrears within 7 days from submitting of a corrected tax return, the interest for the delay will be decreased and will amount to 75% of the normal rate, i.e. 8.63% per annum.

Contact person: Małgorzata Lewandowska,

mlw@pnplaw.pl