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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.

What changes in Polish law and taxes will 2023 bring?

9 December 2022
Krzysztof WARAKOMSKI
As usual, in December, entrepreneurs think about how much the changes in the regulations that will come into force from January of the new year will affect their tax settlement and operations. To make it easier for you to find yourself in the maze of regulations introduced by the new Polish Deal (and not only), we have prepared a quick summary. Here are the most important changes in the law that will affect doing business in Poland in 2023.

Withholding tax (WHT) – the most common problems

14 November 2022
Ewelina KARLIŃSKA
Recently, the tax offices have been more into withholding tax, which results in a growing number of inspections of how this tax is being settled. Even though new withholding tax regulations have been in force for nearly a year now, they seem to remain quite problematic both for remitters and taxpayers. What appears to be most difficult?

Holding law: important changes for a group of companies operating in Poland

30 September 2022
Karolina BARTKOWIAK
13th October 2022 is the date of entry into force of the amendment to the Polish Code of Commercial Partnerships and Companies, which introduces the so-called holding law. The new regulations are to regulate the legal situation of private limited companies (i.e. limited liability companies, simple joint-stock companies, and joint-stock companies) that operate within the corporate groups. The amendment also affects foreign parent companies.

What is DAC7 and whom does it affect?

2 September 2022
Monika SMAGA
Poland is introducing regulations that will impose new reporting obligations on digital platform operators. Sellers should also pay attention to these changes, as they can expect more inspections to be carried out by tax authorities in order to verify the correctness of tax settlements.

Posting an employee from Ukraine to Poland

2 September 2022
Karolina BARTKOWIAK
Due to the ongoing war in their homeland, many Ukrainian employers have decided to post their employees to work in Poland. However, this move has specific implications in terms of personal income tax and social insurance. What must a Ukrainian entrepreneur remember while hiring employees residing in Poland?

Indirect tax haven transactions – first thoughts of the tax authorities

6 June 2022
Magdalena MICHAŁOWSKA
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
Karolina BARTKOWIAK
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
Katarzyna STYPA-SADOWSKA
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
Karolina BARTKOWIAK
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
Karolina BARTKOWIAK
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.

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