Combatting tax abuse by making regulations stricter has become a permanent feature of changes in legislation that traditionally apply to taxpayers from the beginning of a new year. This is the purpose behind the introduction, starting from 2019, of the obligation (applying to both legal/advisory financial businesses and their clients) to report tax arrangements (known as the Mandatory Disclosure Rules or MDR) and the change in accounting for withholding tax (WHT) based on preferential rates, consisting in introducing the obligation to recover this tax after it has been paid. The introduction of the so-called exit tax, in turn, is to discourage taxpayers from transferring their businesses outside Poland.
Its aim is to enhance development and competitiveness of start-ups. P.S.A. as legal form easy to incorporate, run and dissolute is among others dedicated to small technological firms demanding freedom and flexibility in running business. Incorporation and running of P.S.A. is to be simpler, faster and cheaper than other companies.