The Ministry of Labour and Social Affairs (MSLA) has issued a statement on Antivirus. On Tuesday, October 14, 2020, the government approved the extension of Antivirus A until the end of this year. Companies closed by the government order will now be entitled to 100% wage compensation. In the case of quarantine, the state contribution remains at 80% of wage compensation.
General Anti-Abusive Regulations (GAAR) were introduced in Poland as of 15 July 2016. However, for the first 3 years, they were scarcely used. This has however changed. In the press publications of 16 October 2020, the Ministry of Finance informs that he has just finished 20 tax proceedings which resulted in PLN 500M of additional taxable income assessed at the side of 12 taxpayers.
In connection with the declared state of emergency, the Ministry of Finance announced that businesses can defer their tax obligations, provided that more than half of their income comes from government-prohibited or restricted activities.