Management board members who also provide services to companies need to exercise caution, as the tax authorities have changed their previous positive attitude and are increasingly refusing to issue tax rulings for this type of arrangement.
Tax Focus
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Tax Relief for New Technology and Innovation
If you are considering using a particular relief, it is worth doing a thorough analysis of the tax legislation and checking whether you are actually entitled to it.
Transfer pricing: last call
This year, the Ministry of Finance has decided not to extend the deadlines for fulfilling transfer pricing obligations. This means that the deadlines resulting directly from income tax acts will apply.
Property tax –a pending new definition of a structure and grounds for claiming tax refunds
The landmark judgment of the Constitutional Tribunal is the beginning of the road to the introduction of a new definition, which will finally resolve the dispute that has lasted for over a decade.
Solidarity levy with a loophole
Solidarity levy: a legislative oversight is good news for taxpayers
New deadlines and scope for transfer pricing reporting, and CJEU VAT judgment | Tax Focus
The deadlines for meeting transfer pricing obligations for 2022 are approaching.
National e-Invoicing System | Tax Focus
On 15 March this year, the Standing Committee of the Council of Ministers gave its favourable opinion on a bill concerning amendments to the VAT Act and certain other acts in connection with the introduction of a mandatory National e-Invoicing System (KSeF).
Slim VAT 3.0 | Tax Focus
On 8 March this year, the first reading was held of the bill amending the Value Added Tax Act and certain other acts – i.e. the so-called SLIM VAT 3 (print no. 3025).
Withholding tax and double taxation avoidance rules
Withholding tax (“WHT”) is applicable to taxable persons paying both PIT and CIT, and applies to monies paid to foreign entities.
Polish Deal 3.0 – CIT and PIT | Tax Focus
With the beginning of 2023, let’s take a brief look at the major tax solutions that came into effect from 1st January.
Troublesome withholding tax exemption | Tax Focus
The exemption from dividend withholding tax provided for in Article 22(4) of the CIT Act has repeatedly aroused controversy among taxpayers due to its inconsistent interpretation by tax authorities and administrative courts.
Legal status of NFTs and VAT consequences of NFT disposal
When trying to determine the VAT consequences of NFT disposal, the first question to be answered is what type of an NFT are we dealing with?
Slim VAT 3.0 | Tax Focus
Arrangements and consultations on the draft act amending the VAT Act and certain other acts, i.e. the so called SLIM VAT 3 (draft No. UC128), were scheduled to complete by 26 August. It is assumed that the draft act will enter into force on 1 January 2023, with one exception being changes to VAT sanctions, […]
Polish Deal 3.0 – transfer pricing | Tax Focus
On 28 June 2022, a draft of further amendments to the Personal Income Tax Act and other acts – Polish Deal 3.0 – was published on the Government Legislation Centre website (draft No. UD404).
Polish Deal 3.0 | Tax Focus
On 28 June 2022, a draft of further amendments to the Personal Income Tax Act and other acts – Polish Deal 3.0 – was published via the Government Legislation Centre website (draft No. UD404).
When to file transfer pricing documentation for 2021 | Tax Focus
Under the CIT Act, taxpayers are normally required to file the TPR form and a statement on the preparation of the local file for 2021, by the end of the ninth month after the end of the financial year.
Polish Deal 2.0 | Tax Focus
On 12 May 2022, the lower house of the Parliament (Sejm) adopted the Amendment to the Personal Income Tax Act and Certain Other Acts - the so-called Polish Deal 2.0 (print no. 2186). Below we present a summary of what we believe to be the most important tax solutions.
Economic consequences of the suspension of gas supplies under the Yamal contract
Natural gas as a 'transition fuel' for Europe on its path towards a zero-carbon economy was supposed to help gradually reduce greenhouse gas emissions. However, this environmentally-sound objective now needs a second look, particularly when gas market developments may affect the viability of new gas-fired generation projects, and when permanent impediments to gas availability may even prevent their uninterrupted and efficient operation.
Tax exemptions, reliefs and preferences – support for Ukraine and Ukrainian citizens
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