Poland: CIT exemption for companies attracts foreign investors

While the tax burdens for companies paying taxes in regular way and sole entrepreneurs are getting higher, Estonian CIT allows to get the public duties burden to the level of 18%–25%; and this is the effective rate, including CIT, personal income tax (PIT) and social securities. If this is not attractive enough one should remember that in the Estonian CIT tax is not payable on a monthly or yearly basis, but only when the profit is actually distributed (even if that is to happen in next five years or more).
#MORE on the topic of hybrid mismatch in Polish tax regime you can read on Łukasz Kosonowski article in International Tax Review.