Mondaq All Regions - Poland: Tax
Gessel - Attorneys at Law
On July 17, 2017 the Polish Government filed a draft law amending, among others, the 1991 Personal Income Tax Law and the 1992 Corporate Income Tax Law.
Gessel - Attorneys at Law
During the last period, there are many new ideas and concepts appearing, directly or indirectly related to taxes.
Gessel - Attorneys at Law
The agreement follows the standard OECD Model Convention, with a number of significant deviations.
Gessel - Attorneys at Law
The Polish government announced December 21 that it has dropped the idea of a single tax and social security payment, which it had widely promoted in recent months.
Gessel - Attorneys at Law
Attractiveness of a Delaware LLC has been decreased for Polish tax residents. However, it is still one of the possible options for tax planning.
Dentons
The Polish government has just announced plans to replace the existing Special Economic Zones (SEZ) — scheduled to expire in 2026 — with a new system of permits providing a tax exemption...
Wardynski & Partners
R&D relief was included in Poland's income tax law from 1 January 2016. A year later, under the "Small Innovation Act," major changes were introduced to make the incentives more attractive.
TMF Group
The Polish government has made concerted efforts in recent years to ease bureaucracy and improve the business environment for companies and those looking to invest.
Dentons
On 16 November 2016 the Sejm adopted a bill to amend the VAT Act and certain other statutory laws, calling for numerous changes in the VAT Act and the Criminal Fiscal Code, among other laws.
Dentons
The first reading of the Bill on the amendment of the Personal Income Tax Act and the Corporate Income Tax Act, which was submitted to the Sejm on 31 October 2016, took place in the Sejm on 4 November 2016
TMF Group
The amendment of Poland's CIT act includes substantial changes to required transfer pricing documentation for taxpayers.
Wolf Theiss
Poland's Minister of Finance announced that the application of a retail sector tax will be suspended following the EC's decision on opening an in-depth investigation and issuance of an interim injunction.
Dentons
On 5 September 2016, the lower chamber of the Polish parliament (Sejm) accepted changes made by the Senate to the Act amending PIT and CIT.
Dentons
On 13 May 2016, the lower chamber of the Polish parliament (Sejm) enacted changes to the Tax Ordinance Act and certain other acts.
Dentons
We are proud to present the next edition of our Tax Review which contains a selection of rulings and interpretations that were issued or published in March 2016.
Dentons
In its ruling of 4 February 2016, the Provincial Administrative Court in Poznan held that it is inadmissible for the issuance of a correcting note to actually result in the change of the entity being a party to a sale contract.
Dentons
The Regional (Wojewódzki/Voivodship) Administrative Court in Gliwice ruled (in its judgment of February 10, 2016 (court file No. III SA/Gl 1957/15)), that paying invoices by setting off mutual claims does not provide a basis to request an accelerated refund of surplus input VAT in the shortened deadline of 25 days.
Dentons
On 10 February 2016 the Supreme Administrative Court (NSA) provided a panel of 7 judges with a legal issue raising serious doubts to be settled (case no.: II FSK 3362/13): In light of Art.
Dentons
On February 23, 2016 the Supreme Administrative Court (NSA) decided in case no. I FSK 1573/14 to submit a preliminary question to the Court of Justice of the European Union to establish whether the definition of ‘first occupancy' of a building or structure or any part thereof provided in Poland's VAT Act is compatible with EU laws.
Dentons
The Minister of Finance presented a draft bill amending the CIT and PIT Acts on 25 February 2016. The bill is now in the evaluation stage.
Most Popular Recent Articles
Gessel - Attorneys at Law
On July 17, 2017 the Polish Government filed a draft law amending, among others, the 1991 Personal Income Tax Law and the 1992 Corporate Income Tax Law.
Gessel - Attorneys at Law
The agreement follows the standard OECD Model Convention, with a number of significant deviations.
Dentons
The Polish government has just announced plans to replace the existing Special Economic Zones (SEZ) — scheduled to expire in 2026 — with a new system of permits providing a tax exemption...
Wardynski & Partners
R&D relief was included in Poland's income tax law from 1 January 2016. A year later, under the "Small Innovation Act," major changes were introduced to make the incentives more attractive.
Gessel - Attorneys at Law
During the last period, there are many new ideas and concepts appearing, directly or indirectly related to taxes.
Gessel - Attorneys at Law
Attractiveness of a Delaware LLC has been decreased for Polish tax residents. However, it is still one of the possible options for tax planning.
Gessel - Attorneys at Law
The Polish government announced December 21 that it has dropped the idea of a single tax and social security payment, which it had widely promoted in recent months.
Dentons
On 16 November 2016 the Sejm adopted a bill to amend the VAT Act and certain other statutory laws, calling for numerous changes in the VAT Act and the Criminal Fiscal Code, among other laws.
TMF Group
The Polish government has made concerted efforts in recent years to ease bureaucracy and improve the business environment for companies and those looking to invest.
Dentons
On September 25, 2015, the Supreme Administrative Court issued a judgment (case file no. I FSK 578/15), in which it addressed the notion of "fixed establishment" for the purposes of VAT and the abuse of rights in connection with VAT.
Dentons
The first reading of the Bill on the amendment of the Personal Income Tax Act and the Corporate Income Tax Act, which was submitted to the Sejm on 31 October 2016, took place in the Sejm on 4 November 2016
TMF Group
The amendment of Poland's CIT act includes substantial changes to required transfer pricing documentation for taxpayers.
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