30 results found

Corporate groups commonly use intragroup guarantees to improve creditworthiness and secure favorable financing terms, but this practice carries significant tax implications under Polish transfer pricing regulations. When guarantees are provided free of charge or on non-equivalent terms between related parties, companies face risks including transfer pricing adjustments, additional tax liabilities of up to 20%, and taxation of gratuitous benefits. Understanding documentation thresholds, valuation methods, an

A foreign investor seeking to penetrate the Polish market with their business may establish a branch in Poland. This approach serves as a direct expansion of the parent company without a need to establish a separate legal structure.

We are proud to present the next edition of our "Tax Review" which contains a selection of rulings and interpretations that had been issued or published in June 2015.

Navigating the financial landscape of non-governmental organizations in Poland requires a strategic understanding of statutory funding mechanisms and tax optimization opportunities. Whether operating as a foreign investor, corporate sponsor, or international foundation, establishing a sustainable funding structure is vital for long-term viability.

Corporate Income Tax in Poland - Learn about the 2025 rules for CIT: rates, deadlines, tax reliefs, Estonian CIT, and minimum tax. Full breakdown for businesses.

On July 2, 2004 the Sejm, Poland’s lower house of parliament, passed the Law on Freedom of Conducting Commercial Activity (<I>Official Journal of 2004</I>, No.173, item 1807, as amended) which replaced the 1999 Law on Economic Activity. The new law aims to reduce the amount of red tape accompanying the business activity of entrepreneurs from its start-up, through business activity, to its closing down. Such terms as ‘‘business activity’’ and ‘‘entrepreneur’’ are defined for application within th