Tax experts warn CIT hike will push large firms to restructure and dodge higher rates

If Poland raises corporate income tax (CIT) for its largest companies, many are likely to attempt restructuring to escape the higher rates, tax experts warn. However, such moves carry significant risk: tax authorities can invoke the General Anti-Avoidance Rule (GAAR) and impose the higher levy regardless. Experts caution that the apparent savings from restructuring may ultimately prove illusory.