The Ministry of Finance intends to introduce changes in taxation of business activity liquidation. The changes are to include cancellation of the obligation to pay a lump-sum tax i.a. on liquidation of business activity being conducted by an individual. Therefore, the moment of taxation of income from liquidation of business activity will be postponed until property items received as a result of liquidation of that business activity have been sold.
 
Contact person: Małgorzata Lewandowska, mlw@pnplaw.pl