At the end of July 2010 an amendment to the Polish Fiscal Audit Act went into effect. Of particular interest is Art. 7c, which expands the obligations of businesses to provide information to tax inspectors.
An amendment to the Fiscal Audit Act of 28 September 1991 went into effect on 30 July 2010.
In-kind contribution of a sole proprietorship to a partnership does not constitute the sale of the business, and thus the partner is not deemed to have income on the transaction.