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Sample application for a change of work permit and the latest interpretations on employment of foreigners

Sample application for a change of work permit and the latest interpretations on employment of foreigners

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Date11 Mar 2022
According to the amended regulations on the employment of foreigners, another implementation act regarding the sample form of the application for a change of the temporary residence and work permit...
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Documentation thresholds in transfer pricing in 2022

Documentation thresholds in transfer pricing in 2022

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Date25 Feb 2022
Among the many legislative changes, from 1 January 2022, also those concerning transfer pricing came into force. In particular, they point to formal and documentation issues, including those informing about...
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Controlled Foreign Corporations (CFC) - more entities covered by Polish regulations

Controlled Foreign Corporations (CFC) – more entities covered by Polish regulations

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Date16 Feb 2022
Tax changes implemented as of January 1, 2022 expanded the catalog of entities qualifying as Controlled Foreign Corporations (CFC), thereby requiring more entities to apply tax rules specific to those...
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Sample of the declaration concerning entrusting work to a foreigner - applications initiated before 01.01.2021

Sample of the declaration concerning entrusting work to a foreigner – applications initiated before 01.01.2021

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Date11 Feb 2022
On 29 January 2022, the Act of 17 December 2021 on amending the Act on foreigners and certain other acts (Journal of Laws of 2022, item 91) entered into force....
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Temporary reduction of VAT tax rates from February 01, 2022

Temporary reduction of VAT tax rates from February 01, 2022

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Date27 Jan 2022
December 07, 2021 The European Council for Economic and Financial Affairs (ECOFIN), consisting of economic and finance ministers from all European Union member states, has prepared an amendment to the...
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Should the recapitalization of a company be reported as a tax scheme?

Should the recapitalization of a company be reported as a tax scheme?

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Date20 Jan 2022
Doing business in a constantly changing market requires a high degree of flexibility and the ability to react quickly and adequately to emerging difficulties, but also to spot opportunities for...
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A three-step framework to develop your sustainability strategy

A three-step framework to develop your sustainability strategy

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Date03 Dec 2021
Following the recent United Nations Climate Change Conference (COP26), we encourage you to have a look at the 2021 Sustainability Report prepared by HLB International. From the obvious physical effects...
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From 1st of January 2022 new requirements in the TAX FREE procedure

From 1st of January 2022 new requirements in the TAX FREE procedure

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Date25 Nov 2021
Numerous amendments to the VAT Act passed in July did not omit the TAX FREE system. The amended regulations will come into force as soon as January 1, 2022. Therefore,...
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Tax payment by a third party – is it acceptable?

Tax payment by a third party – is it acceptable?

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Date18 Nov 2021
Does a taxpayer have to pay his taxes personally? Can the payment of funds to the tax office account be made by a third party? Despite the unambiguous verdict of...
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Thin capitalization

Thin capitalization – regulations are still unclear

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Date26 Oct 2021
How to correctly settle the costs of debt financing? Unfortunately, there is still no clear answer to this question. The current regulations in this regard are unclear and the interpretations...
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