Changes to the Polish labour law from 1 January 2021
On 1 January 2021, changes to the labour law will come into force. The most important of these are: 1. Minimum wage increase The minimum wage for persons working under an employment contract will be 2,800.00PLN gross per month. 2.... Please Read More
The obligation to notify the Polish Social Insurance Institution (ZUS) about contracts for specific tasks starting from 1 January 2021
From 1 January 2021 the regulation setting out new template forms of notification of concluded contracts for specific tasks shall come into force. This regulation was introduced as a result of amendments to the Act on the social insurance system... Please Read More
Merry Christmas! | Frohe Weihnachten! | Wesołych Świąt!
Important tax changes, including: Corporate Income Tax (CIT) for limited partnerships, introduction of the so-called Estonian CIT – from 1st January 2021
The Polish President has signed two amendments to income tax laws adopted by the Sejm, which provide, amongst others, for the CIT treatment of limited partnerships and introduction of the so-called Estonian CIT. The amendments will enter into force on... Please Read More
New obligations concerning information on transfer pricing and a statement on preparation of local transfer pricing documentation in Poland
According to Polish law, under certain circumstances, two types of information on transfer pricing are required to be submitted independently of each other: Information on transfer pricing submitted to the Head of the National Revenue Administration; Statement on preparation of... Please Read More
A subsidy from the PFR does not constitute tax revenue
The financial subsidy received by the taxpayer under the government program for SMEs in connection with combating the effects of the pandemic in Poland is not tax revenue. It concerns the financial support from the Polish Development Fund (PFR) provided... Please Read More
Financing for Polish subsidiaries as an ancillary transaction
On 7th October 2020, the Supreme Administrative Court issued a judgment on the company’s activities related to assistance in obtaining loans or credits for subsidiaries. This applies to companies operating within a capital group in which the company is a... Please Read More
New standard of JPK_VAT (Audit File (SAF-T))
From 1 October 2020 the currently used VAT-7 and VAT-7K declarations will be replaced by one electronic document JPK_VAT which is: JPK_V7M – for taxpayers who have declared monthly VAT settlements, or JPK_V7K – for taxpayers who have declared quarterly... Please Read More
We would like to remind you that by virtue of the Anti-Crisis Shield 4.0 the deadlines for submitting transfer pricing documentation for the year 2019 have been extended
We inform about the extension of the deadline for submitting the information on transfer pricing. By virtue of the Anti-Crisis Shield 4.0 the deadlines concerning transfer pricing have been extended. for submitting the information on transfer pricing and for submitting... Please Read More
The rules of making settlements of the subsidies from the Fund of Guaranteed Employee Benefits for Polish entrepreneurs
If in the previous months you have benefited from the salary subsidies from the Fund of Guaranteed Employee Benefits (FGEB), we remind you of the obligation to settle the subsidies on the basis of Art. 15g of the Act of... Please Read More