Other changes
The Polish Deal also introduces for many other changes in the area of Personal Income Tax (PIT) and Social Insurance Institution (ZUS).
The most important of them are:
- limiting the form of taxation of income from private rental to a lump sum
- introducing a tax exemption for persons returning to Poland
- introducing a lump sum on foreign income for individuals returning to Poland (PLN 200,000 per year)
- introducing a PIT tax exemption for parents bringing up at least 4 children up to a certain limit
- extending the possibility of submitting a marriage tax return to persons who were not married for the entire tax year
- changes in the depreciation of buildings and the assets used introduced into business activities