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The RSM Poland Blog is a practical guide to taxes and business. We would like to use it as a tool for communicating some of the most interesting tax and economic topics, discussing issues related to incorporation and organisation of companies, touch on transfer pricing and reporting in accordance with Polish and international standards, as well as to study other key notions commonly related to running and managing a business.

Feel free to follow our posts, comment and ask questions.

RSM Poland Blog” is a magazine entered into the Register of Newspapers and Magazines under no. RPR 3381 of the District Court in Poznań, I Civil Department.
The publisher: RSM Poland Audyt S.A.
The publisher’s and the editor’s address: Droga Dębińska 3b, 61-555 Poznań
Editor-in-chief: Izabela WOŹNIAK izabela.wozniak@rsmpoland.pl 

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28 April 2021
Krzysztof CIESIELSKI

If you are thinking about selling your business, sooner or later you will have to handle what is a crucial thing for this process, namely attract the right buyer to your business offer.

19 April 2021
Leszek WOZIŃSKI

Trading companies with similar business profiles often decide to merge in order to grow faster. Mergers are used as a solution to enhance the effectiveness of companies and reduce operating costs, thus achieving synergies.

19 April 2021
Tomasz BEGER

The Organisation for Economic Co-operation and Development (hereinafter: OECD) has published the long-awaited Guidance on transfer pricing implications of the COVID-19 pandemic (hereinafter: Guidance). It includes comments and explanatory remarks that both taxpayers and tax administrations should take into account in evaluating the implementation of transfer pricing policies in the face of extraordinary economic conditions caused by the COVID-19 pandemic.

16 April 2021
Krzysztof WARAKOMSKI

If a foreign company has a temporary project in Poland or would just like to emphasize its presence on the Polish market, a foreign entrepreneur may consider some alternatives to establishing a company in Poland, namely opening a branch or a representative office of its foreign company in Poland.

31 March 2021
Katarzyna KOZIOROWICZ

More and more businesses decide to build their future taking into account the Corporate Social Responsibility – CSR, which certainly works for the benefit of the company image. One of the ways to support local communities may be a donation. If certain conditions are met, a legal person making an in-kind or cash donation may claim an income tax relief. Let’s check then if helping may indeed pay off.

29 March 2021
Aleksandra DUSZA

In January 2020, the Ministry of Funds and Regional Policy announced that they had commenced works on a draft act amending certain acts in connection with the transfer of assets from open pension funds (OFE) to individual pension accounts (IKE).

The money accumulated in open pension funds are going to be transferred by default to individual pension accounts or –upon request of the OFE account holder– to the Social Insurance Institution (ZUS). Unfortunately, whatever the choice the future pensioner makes, part of the funds will be lost.

15 March 2021
Małgorzata SKÓRA

Determining the value of assets and liabilities affects items presented in the balance sheet (statement of financial position of the entity). What is more, it defines the financial result of the company. Given the fact that one of the tasks of accounting is to provide the information about the economic value of the entity, fair value began to be popular both for the initial valuation and for the balance sheet valuation. This valuation parameter, corresponding to the arm’s length value by definition, has become a source of great controversy, mainly due to accounting abuse.

10 March 2021
Magdalena MICHAŁOWSKA

The Ministry of Finance has published draft tax explanations on transfer pricing regarding presumption and due diligence in transactions with tax haven entities. The draft explanations are now subject to tax consultation that will last until 20 April 2021. This consultation is open to all entities.

25 February 2021
Patrycja SZYMAŃSKA

The transition period for the exit of the United Kingdom from the European Union ended on 31 December 2020. Brexit has impacted businesses in many ways, including the way British citizens as well as British companies establish commercial law companies and branches of British companies in Poland.

10 February 2021
Tomasz BEGER

This article is going to offer insight into some of the latest changes brought by the Regulation of the Minister of Finance, Funds and Regional Policy of 18 December 2020 amending the regulation on transfer pricing information in personal income tax and corporate income tax to be reported in TPR-P and TPR-C forms. The said provisions have been in force since 1 January 2021 and apply to transfer pricing reporting for a tax year commencing after 31 December 2019.

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