The tax rate of corporation tax from 2017 is reduced from 22% to 21%.

Dividends paid to natural persons, including payments as a share of the liquidation proceeds, settlement share or profit sharing partnership contributions, will be taxed at the rate of 7% and not 15% as initially proposed the Ministry of Finance
Dividends paid to employees without the participation in the share capital of the paying company will be considered as income from employment and are thus tax.

Dividends received by individuals will no longer be subject to the obligation to pay contributions for health insurance.
Self-employed persons will be able to apply flat-rate expenses in the amount of 60% of their taxable income, a maximum of € 20,000 per annum. If you apply a flat rate expenditure entrepreneur – a natural person can not exercise actual expenditure, excluding contributions for compulsory social and health insurance, and
It has a limited range of public accountability.