66 results found

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.

On 20 March 2015, Poland's government approved an agreement with the United States, implementing the Foreign Account Tax Compliance Act (FATCA) in Poland.

On August 19, 2015, the Supreme Administrative Court (NSA) ruled in case ref. II FSK 1898/13 that a partner in a partnership established as a result of transformation of a corporation...

The "Polish Deal" legislation (the 2022 milestone reform of the Polish tax system) introduced several unfavourable tax regulations for Poland's real estate sector, one of which

In a recent Polish Supreme Administrative Court's award it was confirmed that a non-UCITS fund should benefit from the Polish CIT exemption for investment funds, even if their corporate manager is contracted.

The PSI, the new system of tax incentives for investors replacing the previous system of special economic zones (SSE), was effectively inaugurated on 5 September 2018 with the long awaited key secondary legislation...

The hybrid and work-from-home models are now firmly entrenched in modern business practices. While working remotely within the same jurisdiction as the company's main office has limited tax implications

In the judgment of August 18, 2015 (case no. II FSK 2510/13) the Supreme Administrative Court confirmed that a registered partnership is excluded from the scope of application...

The commented judgment is particularly important for entrepreneurs acquiring receivables due from Polish entities.

As of 01 January 2025, taxpayers from the European Union can benefit from the small- and medium-sized enterprises (SME) procedure.

Polish tax authorities are challenging the tax-exempt status of short-term rental activities conducted by family foundations, despite the Family Foundation Act's provisions allowing such operations. While administrative courts have consistently ruled in favor of taxpayers, the absence of a Supreme Administrative Court decision leaves the matter unresolved.

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.

The Provincial Administrative Court in Gliwice issued a judgment on 28 September 2015 (case no. I SA/ GL 583/15) in which it described the methodology of calculating the basis of assessment for the tax on civil law transactions...

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.

The agreement follows the standard OECD Model Convention, with a number of significant deviations.

On June 25, 2015 the Director of the Tax Chamber in Katowice issued a tax ruling (ref. no. IPTPB3/4510-103/15-4/ PM) holding that the concept of 'loan' on the grounds of CFC regulation must be construed broadly...

The OECD has updated its Commentary on the Model Tax Convention to address permanent establishment determination in remote work scenarios.