RSM Poland


Tax advisory insights

We write about complex tax issues in an interesting and straightforward manner. We have a practical approach to events and changes in taxes – we discuss issues that have a material effect on businesses. Looking for information on latest changes in law and a practical guide to taxes and business? Read the Tax advisory insights on our RSM Poland Blog – an informative and inspirational source of knowledge for entrepreneurs.

Indirect tax haven transactions – first thoughts of the tax authorities

6 June 2022
The Ministry of Finance, the Transfer Pricing Forum and the Director of the National Revenue Administration Information Centre in many documents try to interpret the provisions on transactions with the so-called tax havens. Unfortunately, the explanations we receive are not always what the taxpayers want. In the individual ruling of 11 January 2022, the Director of the National Revenue Administration Information Centre presented a position unfavourable for taxpayers regarding the so-called tax haven transactions. How can this affect entities carrying out indirect tax haven transactions?

Working from home allowance and your personal income tax

3 June 2022
As we have already discussed it in our earlier articles, in the wake of the introduction of the coronavirus epidemic state in 2020, provisions of the Act of 2 March 2020 on Special Solutions Related to Preventing, Counteracting and Combating COVID-19, Other Infectious Diseases and Emergency Situations Caused by Them (known as the Special Act) came into force. The aforementioned regulations provide for the possibility of an employer ordering an employee to work from home. This possibility covers only the period of an epidemic state, state of epidemic emergency and 3 months after there are revoked. What should be noted, however, is that remote work can be performed after the said periods, as well, if only pursuant to the provisions of the Labour Code (under what is known as telework).

Courts side with taxpayers, or a collection of true stories. Does appealing against a defectively served ruling cure the mistake made by tax authorities?

11 May 2022
Not many taxpayers are aware of the fact that procedural regulations, i.e. regulations governing how tax audits, tax and customs inspections and tax proceedings should be conducted, are as important as the substantive regulations, i.e. those that regulate the way taxpayers are supposed to prepare their returns.

The Court of Justice of the European Union again remarked on a fixed establishment

22 April 2022
The Court of Justice of the European Union issued a judgement on April 7, 2022, in the case of a Romanian company, Berlin Chemie A. Menarini SRL with the participation of a German parent company, Berlin Chemie AG, which may be of considerable importance for the correct understanding of the concept of a fixed establishment in terms of goods and services tax.

Working from home and taxes: the risk of creating a permanent establishment that gives rise to corporate income tax liability

22 April 2022
At present, the tax authorities are becoming increasingly interested in taxable permanent establishments of foreign enterprises in Poland. The tax authorities are taking a close look at them, because it affects the place of taxation of the income earned by a given enterprise.

Non-Deductible Expenses Under Article 15e of the CIT Act after Changes Introduced by the Polish Deal

28 March 2022
Piotr WYRWA, Wawrzyniec ŻBIKOWSKI
Article 15e, in force until the end of 2021, limited the taxpayer’s right to treat expenses on intangible services purchased from related parties as tax-deductible costs. This provision caused many concerns, and it seems that they continue despite the fact that the said provision has been repealed…

Obligation to show controlled transactions in the Transfer Price Information (pl. TPR) form and no need to submit information on contracts concluded with non-residents (pl. ORD-u)

10 March 2022
In 2021, among the taxpayer’s reporting and information obligations for the tax year ending on December 31, 2020, there were reporting on contracts concluded with non-residents within the meaning of the foreign exchange law (ORD-U form) and reporting related to transactions with related entities or contractors from tax havens (TPR form). The obligation to submit the ORD-U information expired on March 31, 2021, and the TPR information on December 31, 2021.

Courts on the side of taxable persons, i.e. an overview of true stories. Did the covid act also extend the deadline for notice of receiving an inheritance or donation?

10 March 2022
At the start of the pandemic, both the state and local governments took a number of steps to contain the spread of COVID-19. The decisions taken had an impact on the operation of state institutions and the consideration of citizens’ affairs. Under the so-called covid act (and the number of its subsequent amendments), some time limits stipulated in administrative law have been suspended. This provision, although in force for only a few months, raised many doubts. One of them has recently been dispelled by the Supreme Administrative Court.

How long do tax cases conducted by the tax office take?

7 March 2022
In one of the episodes of our series “Courts on the side of taxable persons, i.e. an overview of true stories ” we wrote about the instrumental initiation of criminal and fiscal proceedings by tax authorities. Such proceedings are used by the tax office to prevent tax liabilities becoming time-barred. Today we will go to the root of the problem, i.e. we will tell you why the tax authorities must prevent statute of limitations in this way at all. Here are a few words about delaying tax cases.

The Polish Deal clarifies the withholding tax (WHT)

3 September 2021
The last major amendment to withholding tax regulations was supposed to take effect on 1 January 2019. However, the Ministry of Finance has continued to push back the date of their final implementation by way of successive regulations. They have also announced that they are already working on some new amendments. Thus, Polish entrepreneurs and their foreign contractors still do not know for sure when the announced regulations will become effective nor what they will actually entail.