{"id":2173,"date":"2020-08-18T11:21:36","date_gmt":"2020-08-18T09:21:36","guid":{"rendered":"https:\/\/www.ngltax.com\/rzad-zapowiada-wprowadzenie-tzw-estonskiego-cit-juz-od-2021-r\/"},"modified":"2020-09-15T20:22:59","modified_gmt":"2020-09-15T18:22:59","slug":"rzad-zapowiada-wprowadzenie-tzw-estonskiego-cit-juz-od-2021-r","status":"publish","type":"post","link":"https:\/\/www.ngltax.com\/pl\/rzad-zapowiada-wprowadzenie-tzw-estonskiego-cit-juz-od-2021-r\/","title":{"rendered":"Rz\u0105d zapowiada wprowadzenie tzw. \u201eesto\u0144skiego CIT\u201d ju\u017c od 2021 r."},"content":{"rendered":"

[et_pb_section fb_built=”1″ admin_label=”Tytu\u0142 z obrazkiem i tekst poni\u017cej” _builder_version=”4.6.1″ custom_margin=”||-17px|||” custom_padding=”2px||33px|||”][et_pb_row _builder_version=”3.25″ background_size=”initial” background_position=”top_left” background_repeat=”repeat”][et_pb_column type=”4_4″ _builder_version=”3.0.47″ custom_padding=”|||” custom_padding__hover=”|||”][et_pb_post_title title=”off” meta=”off” admin_label=”Featured Image \u2013 cropped” module_class=”pa-image-cropped” _builder_version=”4.6.1″ vertical_offset_tablet=”0″ horizontal_offset_tablet=”0″ custom_padding=”0px|0px||||” z_index_tablet=”0″ title_text_shadow_horizontal_length_tablet=”0px” title_text_shadow_vertical_length_tablet=”0px” title_text_shadow_blur_strength_tablet=”1px” meta_text_shadow_horizontal_length_tablet=”0px” meta_text_shadow_vertical_length_tablet=”0px” meta_text_shadow_blur_strength_tablet=”1px” box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px” text_shadow_horizontal_length_tablet=”0px” text_shadow_vertical_length_tablet=”0px” text_shadow_blur_strength_tablet=”1px” global_module=”1821″ saved_tabs=”all” custom_css_post_image_last_edited=”off|desktop” custom_css_post_image__hover_enabled=”off|desktop”][\/et_pb_post_title][et_pb_text _builder_version=”4.6.1″ text_font_size=”16px” header_font_size=”56px” header_line_height=”1.4em” vertical_offset_tablet=”0″ horizontal_offset_tablet=”0″ max_width=”1200px” header_font_size_tablet=”40px” header_font_size_phone=”” header_font_size_last_edited=”on|tablet” z_index_tablet=”500″ text_text_shadow_horizontal_length_tablet=”0px” text_text_shadow_vertical_length_tablet=”0px” text_text_shadow_blur_strength_tablet=”1px” link_text_shadow_horizontal_length_tablet=”0px” link_text_shadow_vertical_length_tablet=”0px” link_text_shadow_blur_strength_tablet=”1px” ul_text_shadow_horizontal_length_tablet=”0px” ul_text_shadow_vertical_length_tablet=”0px” ul_text_shadow_blur_strength_tablet=”1px” ol_text_shadow_horizontal_length_tablet=”0px” ol_text_shadow_vertical_length_tablet=”0px” ol_text_shadow_blur_strength_tablet=”1px” quote_text_shadow_horizontal_length_tablet=”0px” quote_text_shadow_vertical_length_tablet=”0px” quote_text_shadow_blur_strength_tablet=”1px” header_text_shadow_horizontal_length_tablet=”0px” header_text_shadow_vertical_length_tablet=”0px” header_text_shadow_blur_strength_tablet=”1px” header_2_text_shadow_horizontal_length_tablet=”0px” header_2_text_shadow_vertical_length_tablet=”0px” header_2_text_shadow_blur_strength_tablet=”1px” header_3_text_shadow_horizontal_length_tablet=”0px” header_3_text_shadow_vertical_length_tablet=”0px” header_3_text_shadow_blur_strength_tablet=”1px” header_4_text_shadow_horizontal_length_tablet=”0px” header_4_text_shadow_vertical_length_tablet=”0px” header_4_text_shadow_blur_strength_tablet=”1px” header_5_text_shadow_horizontal_length_tablet=”0px” header_5_text_shadow_vertical_length_tablet=”0px” header_5_text_shadow_blur_strength_tablet=”1px” header_6_text_shadow_horizontal_length_tablet=”0px” header_6_text_shadow_vertical_length_tablet=”0px” header_6_text_shadow_blur_strength_tablet=”1px” box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px” saved_tabs=”all”]<\/p>\n

Nowe propozycje podatkowe na 2021 r. to w rzeczywisto\u015bci mo\u017cliwo\u015b\u0107 z odroczenia opodatkowania do momentu wyp\u0142aty \u015brodk\u00f3w ze sp\u00f3\u0142ki, czyli tzw. \u201eesto\u0144ski CIT\u201d oraz mo\u017cliwo\u015b\u0107 powo\u0142ania w sp\u00f3\u0142ce funduszu inwestycyjnego.<\/p>\n

\u201eEsto\u0144ski CIT\u201d to opodatkowanie dochod\u00f3w sp\u00f3\u0142ki kapita\u0142owej nie na moment ich osi\u0105gni\u0119cia \u2013 tak jak to ma miejsce dzisiaj \u2013 tylko na moment dystrybucji zysku do wsp\u00f3lnik\u00f3w. Rozwi\u0105zanie nie b\u0119dzie jednak dotyczy\u0142o wszystkich podatnik\u00f3w \u2013 aby z niego skorzysta\u0107 trzeba spe\u0142ni\u0107 kilka warunk\u00f3w. W szczeg\u00f3lno\u015bci sp\u00f3\u0142ka nie mo\u017ce osi\u0105ga\u0107 dochod\u00f3w przekraczaj\u0105cych 50 mln z\u0142 rocznie, musi inwestowa\u0107 w nowe \u015brodki trwa\u0142e czy zatrudnia\u0107 minimum 3 osoby.<\/p>\n

Fundusz inwestycyjny to z kolei mo\u017cliwo\u015b\u0107 \u201eod\u0142o\u017cenia\u201d \u015brodk\u00f3w na przysz\u0142e inwestycje z mo\u017cliwo\u015bci\u0105 rozpoznania kosztu podatkowego ju\u017c na moment ich przesuni\u0119cia do takiego funduszu. Warunkiem jest wydatkowanie zgromadzonych w funduszu \u015brodk\u00f3w na okre\u015blone cele inwestycyjne.<\/p>\n

Szerzej w artykule Rzeczpospolitej<\/a> z komentarzem eksperta, Darii G\u00f3rki, doradcy podatkowego i starszego konsultanta w NGL Tax.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ specialty=”on” admin_label=”Autor: Daria G\u00f3rka” _builder_version=”4.6.1″ _module_preset=”def6ad46-2665-4b9a-836d-40e749577854″ global_module=”2114″][et_pb_column type=”1_4″ _builder_version=”3.25″ custom_padding=”|||” custom_padding__hover=”|||”][et_pb_image src=”https:\/\/www.ngltax.com\/wp-content\/uploads\/5.png” alt=”Daria G\u00f3rka” title_text=”Daria G\u00f3rka” url=”https:\/\/www.ngllegal.com\/pl\/zespol\/” admin_label=”Daria G\u00f3rka \u2013 zdj\u0119cie” _builder_version=”4.6.1″ vertical_offset_tablet=”0″ horizontal_offset_tablet=”0″ width=”99.7%” min_height=”129px” custom_margin=”-9px|||||” custom_padding=”|55px||||” z_index_tablet=”500″ box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px”][\/et_pb_image][\/et_pb_column][et_pb_column type=”3_4″ specialty_columns=”3″ _builder_version=”3.25″ custom_padding=”|||” custom_padding__hover=”|||”][et_pb_row_inner column_structure=”undefined” _builder_version=”3.25″ custom_margin=”10px|||-104px||” custom_padding=”6px||0px|||”][et_pb_column_inner type=”undefined” saved_specialty_column_type=”3_4″ _builder_version=”3.0.47″ custom_padding=”|||” custom_padding__hover=”|||”][et_pb_text admin_label=”Daria G\u00f3rka” _builder_version=”4.6.1″ vertical_offset_tablet=”0″ horizontal_offset_tablet=”0″ custom_padding=”38px|||||” link_option_url=”https:\/\/www.ngllegal.com\/pl\/zespol\/” z_index_tablet=”500″ text_text_shadow_horizontal_length_tablet=”0px” text_text_shadow_vertical_length_tablet=”0px” text_text_shadow_blur_strength_tablet=”1px” link_text_shadow_horizontal_length_tablet=”0px” link_text_shadow_vertical_length_tablet=”0px” link_text_shadow_blur_strength_tablet=”1px” ul_text_shadow_horizontal_length_tablet=”0px” ul_text_shadow_vertical_length_tablet=”0px” ul_text_shadow_blur_strength_tablet=”1px” ol_text_shadow_horizontal_length_tablet=”0px” ol_text_shadow_vertical_length_tablet=”0px” ol_text_shadow_blur_strength_tablet=”1px” quote_text_shadow_horizontal_length_tablet=”0px” quote_text_shadow_vertical_length_tablet=”0px” quote_text_shadow_blur_strength_tablet=”1px” header_text_shadow_horizontal_length_tablet=”0px” header_text_shadow_vertical_length_tablet=”0px” header_text_shadow_blur_strength_tablet=”1px” header_2_text_shadow_horizontal_length_tablet=”0px” header_2_text_shadow_vertical_length_tablet=”0px” header_2_text_shadow_blur_strength_tablet=”1px” header_3_text_shadow_horizontal_length_tablet=”0px” header_3_text_shadow_vertical_length_tablet=”0px” header_3_text_shadow_blur_strength_tablet=”1px” header_4_text_shadow_horizontal_length_tablet=”0px” header_4_text_shadow_vertical_length_tablet=”0px” header_4_text_shadow_blur_strength_tablet=”1px” header_5_text_shadow_horizontal_length_tablet=”0px” header_5_text_shadow_vertical_length_tablet=”0px” header_5_text_shadow_blur_strength_tablet=”1px” header_6_text_shadow_horizontal_length_tablet=”0px” header_6_text_shadow_vertical_length_tablet=”0px” header_6_text_shadow_blur_strength_tablet=”1px” box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px”]<\/p>\n

Daria G\u00f3rka<\/a><\/h2>\n
Senior Consultant, Tax Adviser in NGL Legal<\/span><\/div>\n

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Nowe propozycje podatkowe na 2021 r. to w rzeczywisto\u015bci mo\u017cliwo\u015b\u0107 z odroczenia opodatkowania do momentu wyp\u0142aty \u015brodk\u00f3w ze sp\u00f3\u0142ki, czyli tzw. \u201eesto\u0144ski CIT\u201d oraz mo\u017cliwo\u015b\u0107 powo\u0142ania w sp\u00f3\u0142ce funduszu inwestycyjnego.<\/p>\n","protected":false},"author":1,"featured_media":2160,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","inline_featured_image":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[43],"tags":[],"class_list":["post-2173","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-biznes"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/www.ngltax.com\/wp-content\/uploads\/ilustracja-%E2%80%93-kalkulator-i-paragony-scaled.jpeg?fit=2560%2C1707&ssl=1","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.ngltax.com\/pl\/wp-json\/wp\/v2\/posts\/2173","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ngltax.com\/pl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ngltax.com\/pl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ngltax.com\/pl\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ngltax.com\/pl\/wp-json\/wp\/v2\/comments?post=2173"}],"version-history":[{"count":5,"href":"https:\/\/www.ngltax.com\/pl\/wp-json\/wp\/v2\/posts\/2173\/revisions"}],"predecessor-version":[{"id":2253,"href":"https:\/\/www.ngltax.com\/pl\/wp-json\/wp\/v2\/posts\/2173\/revisions\/2253"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ngltax.com\/pl\/wp-json\/wp\/v2\/media\/2160"}],"wp:attachment":[{"href":"https:\/\/www.ngltax.com\/pl\/wp-json\/wp\/v2\/media?parent=2173"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ngltax.com\/pl\/wp-json\/wp\/v2\/categories?post=2173"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ngltax.com\/pl\/wp-json\/wp\/v2\/tags?post=2173"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}