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Poland
Wolf Theiss
The statement must be signed by management board members.
Wolf Theiss
In theory, the tax may later be refunded by tax authorities. The refund procedure has not yet been defined.
TMF Group
From structuring your business to dealing with taxes, labour and making the most of available incentives.
Taylor Wessing
Since 2018, new thin capitalisation rules have been present in Poland, as an implementation of the Anti-Tax Avoidance Directive (ATAD) into the Polish tax system.
Wolf Theiss
On 6 March 2018, the Administrative Supreme Court (NSA) issued the first ruling concerning taxation of income made from trading bitcoins by individuals (case II FSK 488/16).
Wardynski & Partners
R&D relief was included in Poland's income tax law from 1 January 2016. A year later, under the "Small Innovation Act," major changes were introduced to make the incentives more attractive.
Gessel - Attorneys at Law
The Polish government announced December 21 that it has dropped the idea of a single tax and social security payment, which it had widely promoted in recent months.
Gessel - Attorneys at Law
The agreement follows the standard OECD Model Convention, with a number of significant deviations.
Gessel - Attorneys at Law
On July 17, 2017 the Polish Government filed a draft law amending, among others, the 1991 Personal Income Tax Law and the 1992 Corporate Income Tax Law.
Dentons
The President has signed into law important amendments to the tax relief regime for research and development, which will be effective as of 1 January 2018.
Wolf Theiss
In early October a draft bill introducing a tax on certain types of commercial real estate was submitted by the Ministry of Finance to Parliament for consideration.
TMF Group
The Polish government has made concerted efforts in recent years to ease bureaucracy and improve the business environment for companies and those looking to invest.
Dentons
The first reading of the Bill on the amendment of the Personal Income Tax Act and the Corporate Income Tax Act, which was submitted to the Sejm on 31 October 2016, took place in the Sejm on 4 November 2016
Dentons
On 5 September 2016, the lower chamber of the Polish parliament (Sejm) accepted changes made by the Senate to the Act amending PIT and CIT.
Dentons
We are proud to present the next edition of our Tax Review which contains a selection of rulings and interpretations that were issued or published in March 2016.
Dentons
The Minister of Finance presented a draft bill amending the CIT and PIT Acts on 25 February 2016. The bill is now in the evaluation stage.
Dentons
Article 14a of the CIT Act is a source of controversy and we will definitely be seeing more judgments elaborating on the rules of its interpretation.
Dentons
We recommend (as we have also done before) that our clients hedge the tax benefits under incentive schemes with tax rulings and continue monitoring developments in tax practice.
Dentons
In its judgment of December 16, 2015 (case file no. I SA/ Gd 1551/15) the Provincial Administrative Court in Gdańsk found that virtual currencies (bitcoins) are classifiable as property rights...
Dentons
In its request for a tax ruling, the company sought confirmation that at the time of selling the foreign currency to the bank certain foreign exchange tax differences were generated on the company's part.
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