Coverage of losses from the statutory fund of a foundation and tax exemption
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Date19 Jul 2024
Recently, the Supreme Administrative Court of Poland (Polish: Naczelny Sąd Administracyjny, NSA) issued an important ruling regarding the issue of overpayment of corporate income tax by foundations with the status...
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WHT relief for holding companies: How and when can they be applied?
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Date20 Jun 2024
Preferential rules for taxing dividends and other income of holding companies in Poland and in the European Union are intended to support holding activities and avoid double taxation. In practice...
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Withholding Tax (WHT) 2024
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Date16 Apr 2024
Interest, royalties, and others Interest and royalties paid to a non-resident and fees for certain intangible assets and legal services (e.g. consulting, accounting, legal and technical services, advertising, data processing,...
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Protective opinion regarding the restructuring and transformation of a limited partnership into a LLC company
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Date20 Feb 2024
On January 22, 2024, a statement was issued regarding the release by the Head of the National Tax Administration (KAS) of a protective opinion dated November 29, 2023, concerning the...
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Individual tax micro-account – What to know in 2024
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Date04 Jan 2024
What is an individual tax micro-account? An individual tax micro-account serves as an individualized platform designed for making tax payments. Introduced on 1 January 2020, it was designed to streamline...
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Penalties for failure to comply with transfer pricing obligations
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Date02 Jan 2024
We would like to remind you about the obligation to submit transfer pricing information for the year 2022. The deadline for submitting information for entities whose tax year coincides with...
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Interpretation regarding the conditions for applying the withholding tax exemption on dividends
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Date21 Dec 2023
We would like to draw your attention to a new and controversial line of interpretation regarding the conditions for applying the withholding tax exemption on dividends paid to parent companies,...
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New draft regulation for the individual tax micro-account
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Date05 Dec 2023
On November 14, 2023, the Ministry of Finance has published a draft regulation on its website, that expands the catalogue of types of receivables that can be paid via tax...
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Minimum income tax from 1 January 2024
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Date24 Nov 2023
From 1 January 2024, minimum rules for corporate income tax will come into force in accordance with Article 24ca of the CIT Act. This tax is intended to tighten the...
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Draft regulation on extension of deadlines for submission of transfer pricing information
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Date09 Nov 2023
On November 8, a draft regulation of the Minister of Finance to extend the deadlines for the submission of transfer pricing information was made available on the Government Legislation Center...
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