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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Bahamas, Belize, Seychelles and Turks and Caicos Islands removed from EU list of tax non-cooperative jurisdictions
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Date08 Apr 2024
In February 2024, the Council of the European Union decided to remove the Bahamas, Belize, Seychelles, and Turks and Caicos Islands from the list of EU jurisdictions reluctant to cooperate...
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Increased controls in the area of transfer pricing
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Date11 Mar 2024
The Ministry of Finance has announced that tax authorities are going to increase controls in the area of transfer pricing. Data shows that in the first nine months of 2023,...
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Binding rate information applications only by electronic means
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Date27 Feb 2024
As of the beginning of 2024, the Polish tax system has undergone a significant change in the process of submitting applications for binding rate information (WIS). The new regulation requires...
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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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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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Foreign controlled entities (CFCs) – tax on pass-through income
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Date12 Jul 2023
Pass-through income is defined as a specific type of tax-deductible expenses incurred by a taxpayer to a non-resident related party during the tax year. Taxes on pass-through income at a...
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New deadlines in transfer pricing
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Date03 Jul 2023
In view of the approaching deadlines for the fulfilment of documentation and information obligations in transfer pricing, we would like to remind you that with regard to the fulfilment of...
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