CIT taxpayer status will protect partners of a partnership from solidarity tax

Obtaining the status of CIT taxpayer by a limited partnership or general partnership will result in that its partners, who are individuals, will probably not be obliged to pay solidarity levy. As a result of the amendment, the income of partners of limited partnerships and general partnerships from participation in the profits of these companies – will be taxed with a lump-sum income tax (under Article 30a of the PIT Law), and thus this income will not be taken into account when determining the basis of the solidarity contribution.