Fiscal Groups

Fiscal groups may be composed of a number of companies each of which has to have corporate status i.e. limited liability or joint stock company under the Polish Commercial Code.

The process of establishing these kinds of groups involves two steps. In order to establish a group, an agreement has to be concluded by the companies in the form of a notarial deed for a minimum period of 3 years. The agreement will have to be accepted and registered in the Tax Office. An agreement can only be registered if all the basic conditions which are required for establishing the fiscal group are met.

The Tax Office - registering an agreement - issues an administrative decision and therefore the refusal to register an agreement may be appealed.