Home / Dz.U. 2016 poz. 68
Law of 15 January 2016 on tax on certain financial institutions
Ustawa z dnia 15 stycznia 2016 r. o podatku od niektórych instytucji finansowych
Type
Law (Ustawa)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
2016-01-15
Entry into force
2016-02-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
taxesinsurancecorporate income taxbanki
Related acts
Implementing Regulations (4)
- Regulation of the Minister of Finance of 27 January 2023 on the form of the declaration on tax on certain financial institutions
- Regulation of the Minister of Finance of June 3, 2019, on the form of the declaration on tax on certain financial institutions
- Regulation of the Minister of Finance of February 16, 2016, on the determination of the form of the declaration regarding tax on certain financial institutions
- Regulation of the Minister of Finance of May 26, 2022, on the form of the declaration on tax on certain financial institutions
Amending Acts (5)
- Law of June 10, 2016, on the Bank Guarantee Fund, the deposit guarantee scheme, and resolution · 2016-10-09
- Law of October 4, 2018, on Employee Capital Plans · 2019-01-01
- Law of April 7, 2022, on amending the law on covered bonds and mortgage banks and certain other laws · 2022-05-07
- Law of November 16, 2022 on amending the Law on Tax on Certain Financial Institutions and certain other laws · 2023-01-01
- Law of November 6, 2025, amending the Law on corporate income tax and the Law on tax on certain financial institutions · 2027-01-01
Amended Acts (1)
- Law of 15 February 1992 on corporate income tax. · 2016-02-01
Information on Consolidated Text (4)
- Announcement of the Marshal of the Sejm of the Republic of Poland of July 7, 2022, concerning the promulgation of the consolidated text of the Law on tax on certain financial institutions
- Announcement of the Marshal of the Sejm of the Republic of Poland of March 10, 2023, on the promulgation of the consolidated text of the law on tax on certain financial institutions
- Announcement of the Marshal of the Sejm of the Republic of Poland of September 11, 2019, on the promulgation of the consolidated text of the law on tax on certain financial institutions
- Announcement of the Marshal of the Sejm of the Republic of Poland of July 12, 2017, on the promulgation of the consolidated text of the law on tax on certain financial institutions
References (9)
- Law of September 11, 2015 on insurance and reinsurance activity
- Law of 5 November 2009 on credit unions
- Law of 12 May 2011 on Consumer Credit
- Law of August 27, 2009, on public finance
- Law of July 21, 2006, on financial market supervision.
- Law of 7 December 2000 on the functioning of cooperative banks, their association, and associating banks.
- Law of August 29, 1997 - Banking Law.
- Law of August 29, 1997, on the National Bank of Poland.
- Law of 29 September 1994 on accounting.
Acts referring to this act
- Amending Acts: Law of 15 February 1992 on corporate income tax.
- Amended Acts: Law of November 6, 2025, amending the Law on corporate income tax and the Law on tax on certain financial institutions
- Amended Acts: Law of November 16, 2022 on amending the Law on Tax on Certain Financial Institutions and certain other laws
- Amended Acts: Law of April 7, 2022, on amending the law on covered bonds and mortgage banks and certain other laws
- Amended Acts: Law of October 4, 2018, on Employee Capital Plans
- Amended Acts: Law of June 10, 2016, on the Bank Guarantee Fund, the deposit guarantee scheme, and resolution
- Legal Basis: Regulation of the Minister of Finance of June 3, 2019, on the form of the declaration on tax on certain financial institutions
- Legal Basis: Regulation of the Minister of Finance of February 16, 2016, on the determination of the form of the declaration regarding tax on certain financial institutions
- Legal Basis: Regulation of the Minister of Finance of May 26, 2022, on the form of the declaration on tax on certain financial institutions
- Legal Basis: Regulation of the Minister of Finance of 27 January 2023 on the form of the declaration on tax on certain financial institutions
- Legal Basis from Art.: Regulation of the Minister of Finance of February 16, 2016, on the determination of the form of the declaration regarding tax on certain financial institutions
- Legal Basis from Art.: Regulation of the Minister of Finance of May 26, 2022, on the form of the declaration on tax on certain financial institutions
- Legal Basis from Art.: Regulation of the Minister of Finance of June 3, 2019, on the form of the declaration on tax on certain financial institutions
- Legal Basis from Art.: Regulation of the Minister of Finance of 27 January 2023 on the form of the declaration on tax on certain financial institutions
- Consolidated Text for an Act: Announcement of the Marshal of the Sejm of the Republic of Poland of September 11, 2019, on the promulgation of the consolidated text of the law on tax on certain financial institutions
- Consolidated Text for an Act: Announcement of the Marshal of the Sejm of the Republic of Poland of July 7, 2022, concerning the promulgation of the consolidated text of the Law on tax on certain financial institutions
- Consolidated Text for an Act: Announcement of the Marshal of the Sejm of the Republic of Poland of March 10, 2023, on the promulgation of the consolidated text of the law on tax on certain financial institutions
- Consolidated Text for an Act: Announcement of the Marshal of the Sejm of the Republic of Poland of July 12, 2017, on the promulgation of the consolidated text of the law on tax on certain financial institutions