- Non-residents’ taxable income will not include interest income, income similar to interest, as well as income related to interest on publicly listed financial instruments.
- Compensation for moral damage which is paid to a victim on the basis of a court judgment or voluntarily in criminal proceedings will not be subject to PIT.
- Upon investing real estate in a company's share capital, the payer's income (the difference between the nominal value of the shares allocated and remaining value of the real estate) is subject to CIT at the moment when the newly obtained shares are disposed of. This means that taxpayers need not pay tax before funds have actually been received.
Exempt income is indicated in the annual income statement only if its value exceeds EUR 4,000 a year (until now, this threshold was lower – four times the annual non-taxable minimum). In turn, there will no need to report certain exempt income paid from the state budget.