{"id":2375,"date":"2024-08-16T16:00:00","date_gmt":"2024-08-16T14:00:00","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=2375"},"modified":"2025-04-25T07:32:23","modified_gmt":"2025-04-25T05:32:23","slug":"planowane-zmiany-w-podatkach-dochodowych-na-2025-rok","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/08\/16\/planowane-zmiany-w-podatkach-dochodowych-na-2025-rok\/","title":{"rendered":"Planowane zmiany w podatkach dochodowych na 2025 rok"},"content":{"rendered":"\n<section class=\"post-header section max-w-full\">\n<div class=\"post-header__inner-container inner-container is-root-container\">\n<div class=\"post-terms taxonomy-category\">\n\t<span class=\"screen-reader-text\">\n\t\tPost terms:\t<\/span>\n\t<ul class=\"post-terms__list\">\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/alert\/\" class=\"post-term\">Alert<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/podatki-ksiegowosc\/\" class=\"post-term\">Podatki &amp; Ksi\u0119gowo\u015b\u0107<\/a>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n<\/div>\n\n\n\n<h1 class=\"post-header__title heading max-w-wide txt-center\"><strong>Planowane zmiany w podatkach dochodowych na 2025 rok<\/strong>&nbsp;&nbsp;<\/h1>\n\n\n\n<div class=\"post-date\">\n\t<span class=\"screen-reader-text\">\n\t\tPublished on:\t<\/span>\n\t<time class=\"post-date__published\" datetime=\"2024-08-16T16:00:00+02:00\">\n\t\t16 sierpnia, 2024 4:00 pm\t<\/time>\n<\/div>\n<\/div>\n<\/section>\n\n\n\n<section class=\"post-content section max-w-full\">\n<div class=\"post-content__inner-container inner-container is-root-container\">\n<figure class=\"post-content__image image max-w-wide\"><div class=\"inner-container r-2:1\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/08\/kelly-sikkema-3-Tc_5LROrM-unsplash-scaled.jpg\" class=\"wp-image-2381 is-cropped\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/08\/kelly-sikkema-3-Tc_5LROrM-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/08\/kelly-sikkema-3-Tc_5LROrM-unsplash-768x512.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/08\/kelly-sikkema-3-Tc_5LROrM-unsplash-1280x853.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/08\/kelly-sikkema-3-Tc_5LROrM-unsplash-256x171.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/08\/kelly-sikkema-3-Tc_5LROrM-unsplash-1024x683.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/08\/kelly-sikkema-3-Tc_5LROrM-unsplash-1536x1024.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/08\/kelly-sikkema-3-Tc_5LROrM-unsplash-2048x1365.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/08\/kelly-sikkema-3-Tc_5LROrM-unsplash-512x341.jpg 512w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/div><\/figure>\n\n\n\n<div class=\"post-content__sidebar container\">\n<div class=\"post-content__sidebar-content container\">\n<nav class=\"toc\"><ul class=\"toc__list\">\n<li class=\"toc__list-item\"><a href=\"#wstep\" class=\"toc__link js-toc-link\">Wst\u0119p<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#cena\" class=\"toc__link js-toc-link\">Kluczowe propozycje zmian<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#kapitalizacja\" class=\"toc__link js-toc-link\">Korzystne zmiany dla podatnik\u00f3w<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#metody\" class=\"toc__link js-toc-link\">Podsumowanie<\/a><\/li>\n<\/ul><\/nav>\n<\/div>\n<\/div>\n\n\n\n<div class=\"post-content__main container\">\n<p id=\"wstep\" class=\"text is-style-lead max-w-extra-wide\">Ministerstwo Finans\u00f3w pracuje nad nowelizacj\u0105 ustaw o podatku dochodowym od os\u00f3b fizycznych (PIT) i os\u00f3b prawnych (CIT), kt\u00f3ra ma na celu nie tylko uszczelnienie systemu podatkowego, ale tak\u017ce uporz\u0105dkowanie istniej\u0105cych przepis\u00f3w. Cho\u0107 cz\u0119\u015b\u0107 zmian ma na celu popraw\u0119 funkcjonowania systemu, inne mog\u0105 zniech\u0119ci\u0107 do inwestycji i ograniczy\u0107 korzy\u015bci podatkowe dost\u0119pne dla przedsi\u0119biorc\u00f3w.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"cena\" class=\"heading h-30\"><strong><strong><strong><strong>Kluczowe propozycje zmian<\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p id=\"wstep\" class=\"text\">1. Zmiany w uldze IP Box<\/p>\n\n\n\n<p id=\"wstep\" class=\"text\">Ulga IP Box, skierowana do innowacyjnych przedsi\u0119biorstw, pozwala\u0142a na opodatkowanie dochod\u00f3w z kwalifikowanych praw w\u0142asno\u015bci intelektualnej (np. patent\u00f3w, program\u00f3w komputerowych) preferencyjn\u0105 stawk\u0105 5%. Planowane zmiany wprowadz\u0105 dodatkowy wym\u00f3g zatrudnienia pracownik\u00f3w przez przedsi\u0119biorc\u00f3w korzystaj\u0105cych z tej ulgi, co mo\u017ce ograniczy\u0107 dost\u0119pno\u015b\u0107 tej preferencji, zw\u0142aszcza dla mniejszych firm. Nowe regulacje mog\u0105 spowodowa\u0107, \u017ce ulga stanie si\u0119 przywilejem g\u0142\u00f3wnie wi\u0119kszych graczy na rynku, co stoi w sprzeczno\u015bci z pierwotnym celem wsparcia innowacyjno\u015bci.<\/p>\n\n\n\n<p class=\"text\">2. Uszczelnienie opodatkowania fundacji rodzinnych<\/p>\n\n\n\n<p class=\"text\">Fundacje rodzinne, kt\u00f3re mia\u0142y wspiera\u0107 sukcesj\u0119 maj\u0105tku w firmach rodzinnych, r\u00f3wnie\u017c znalaz\u0142y si\u0119 na celowniku Ministerstwa Finans\u00f3w. Cho\u0107 szczeg\u00f3\u0142y zmian nie zosta\u0142y jeszcze ujawnione, obawy budz\u0105 potencjalne dodatkowe bariery administracyjne, kt\u00f3re mog\u0105 zniech\u0119ci\u0107 przedsi\u0119biorc\u00f3w do korzystania z tej formy prawnej. Zmiany mog\u0105 wp\u0142yn\u0105\u0107 na postrzeganie fundacji rodzinnych jako narz\u0119dzia podatkowego, a nie efektywnego mechanizmu sukcesji maj\u0105tku.<\/p>\n\n\n\n<p class=\"text\">3. Rozszerzenie podstawy obliczenia daniny solidarno\u015bciowej<\/p>\n\n\n\n<p class=\"text\">Danina solidarno\u015bciowa, kt\u00f3rej celem jest wsparcie Solidarno\u015bciowego Funduszu Wsparcia Os\u00f3b Niepe\u0142nosprawnych, ma zosta\u0107 rozszerzona o dochody z IP Box oraz \u015bwiadczenia z fundacji rodzinnych. To posuni\u0119cie mo\u017ce by\u0107 postrzegane jako niesprawiedliwe, zw\u0142aszcza dla najbogatszych podatnik\u00f3w, kt\u00f3rzy mog\u0105 odczu\u0107 to jako podw\u00f3jne opodatkowanie. W efekcie mo\u017ce to prowadzi\u0107 do zniech\u0119cenia do inwestycji w innowacje i korzystania z fundacji rodzinnych.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<a href=\"wyrok-tk-dot-raportowania-schematow-podatkowych-mdr-i-tajemnicy-zawodowej-doradcow-podatkowych-2\" class=\"button is-style-transparent is-left-aligned mt-24\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"button__text\">Rosn\u0105ce ryzyko przekwalifikowania um\u00f3w B2B na umow\u0119 o prac\u0119<\/span><span class=\"button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"11\" height=\"9\" viewBox=\"0 0 11 9\">\n\t<path d=\"M6.20299 0L5.35452 0.795937L8.70343 3.9375H0V5.0625H8.70343L5.35452 8.20406L6.20299 9L11 4.5L6.20299 0Z\" \/>\n<\/svg><\/span><\/a>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"kapitalizacja\" class=\"heading h-30\"><strong><strong><strong><strong>Korzystne zmiany dla podatnik\u00f3w<\/strong><\/strong>&nbsp;<\/strong><\/strong><\/h2>\n\n\n\n<p>Nie wszystkie proponowane zmiany s\u0105 jednak niekorzystne. W\u015br\u00f3d nich znajduj\u0105 si\u0119 propozycje, kt\u00f3re mog\u0105 przynie\u015b\u0107 ulg\u0119 podatnikom:<\/p>\n\n\n\n<p>&#8211; Zwolnienie dochod\u00f3w organizacji pozarz\u0105dowych z CIT &#8211; dochody organizacji pozarz\u0105dowych maj\u0105 by\u0107 zwolnione z podatku dochodowego, co ma na celu wsparcie ich dzia\u0142alno\u015bci spo\u0142ecznej,<\/p>\n\n\n\n<p>&#8211; Zwolnienie zapom\u00f3g otrzymanych w trudnej sytuacji materialnej &#8211; nowe przepisy maj\u0105 obj\u0105\u0107 zwolnieniem podatkowym zapomogi przyznane osobom znajduj\u0105cym si\u0119 w trudnej sytuacji materialnej, co stanowi istotne wsparcie dla najbardziej potrzebuj\u0105cych,<\/p>\n\n\n\n<p>&#8211; Wsparcie dla projekt\u00f3w termomodernizacyjnych &#8211; ulga podatkowa na wydatki zwi\u0105zane z termomodernizacj\u0105 ma zosta\u0107 rozszerzona na projekty realizowane przez jednostki samorz\u0105du terytorialnego.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"metody\" class=\"metody heading h-30 lh-150\"><strong>Podsumowanie<\/strong><\/h2>\n\n\n\n<p class=\"text fs-18\">Zmiany, kt\u00f3re planuje Ministerstwo Finans\u00f3w, nios\u0105 ze sob\u0105 zar\u00f3wno szanse, jak i zagro\u017cenia. Z jednej strony, propozycje mog\u0105 przyczyni\u0107 si\u0119 do uporz\u0105dkowania systemu podatkowego i zwi\u0119kszenia wp\u0142yw\u00f3w bud\u017cetowych. Z drugiej strony, istnieje ryzyko, \u017ce niekt\u00f3re z wprowadzanych regulacji zahamuj\u0105 rozw\u00f3j innowacyjno\u015bci i przedsi\u0119biorczo\u015bci, zw\u0142aszcza w\u015br\u00f3d mniejszych firm. Kluczowe b\u0119dzie wi\u0119c monitorowanie dalszych prac legislacyjnych i analiza wp\u0142ywu tych zmian na dzia\u0142alno\u015b\u0107 gospodarcz\u0105 w Polsce.<\/p>\n\n\n\n<div class=\"post-meta\">\n\t<div class=\"post-meta__inner-container\">\n\n\t\t<div class=\"post-meta__date\">\n\t\t\t<span class=\"screen-reader-text\">\n\t\t\t\tPublished on:\t\t\t<\/span>\n\t\t\t<time class=\"post-meta__date-published\" datetime=\"2024-08-16T16:00:00+02:00\">\n\t\t\t\t2024-08-16\t\t\t<\/time>\n\t\t<\/div>\n\n\t\t\n\t\t<div class=\"post-meta__author\">\n\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/author\/l-korbas\/\" class=\"post-meta__author-name\">\n\t\t\t\t<span class=\"post-meta__author-by\">\n\t\t\t\t\tBy\t\t\t\t<\/span>\n\t\t\t\t<span class=\"post-meta__author-name\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t<\/a>\n\t\t\t<a href=\"javascript:void(0)\" class=\"post-meta__author-email\" data-encoded=\"bWFpbHRvOmwua29yYmFzQGtvZGEtYWR2aXNvcnkucGw=\">\n\t\t\t    <span 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