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Tax consulting

We offer comprehensive support within tax consulting services. Our goal is to help our clients realise and identify areas of risk and by cooperating with them find solutions that will allow to minimise threats. Direct and close cooperation between advisor and client, a good understanding of the business, its organisation and principles are in our opinion essential to achieve goals. Thanks to our support and  comprehensive tax advisory the client is free to focus on operational issues and not worry about tax problems.

The tax advisory services offered by RSM Poland include, among others, the following:

Corporate tax compliance
Verification of calculations, identification of appropriate base for payments and elimination of errors to help you avoid costly mistakes and minimise time spent on preparing documentation.

Incentive schemes for management staff
Design and implementation of remuneration schemes for managers: cash, stock options or stocks. Effective incentives benefit the management as well as the company itself.

Tax and fiscal inspections
Support during audits conducted by fiscal authorities: providing necessary documentation, resolving disputes, protecting our clients businesses.

Tax audit
Initial, detailed or comprehensive verification of account books or systematic tax consulting to make sure the business complies with current regulations.

Tax opinions
Comprehensive assistance in the decision-making process to help businesses navigate in the maze of tax regulations and choose the most profitable solutions.

Tax planning
Effective tax consulting including optimization of payments through careful planning, wide approach towards each business and its finances and extensive knowledge of current regulations and their application.

Tax services for expats
Consulting in the area of selecting proper taxation, including verification of contracts, income, remuneration, and benefits for expats - foreigners - working in Poland.

Transfer pricing
Preparation of all documentation required for transactions between business entities affiliated with each other to ensure the documents conform with current law and regulations.

VAT compliance
Assistance in getting all the documentation under control - send us all the documents and we will prepare and submit correct statement.

Together with our tax experts from the global RSM network we are able to provide services to our clients in almost 120 tax jurisdictions. We do not hesitate to make use of our colleagues' experience as well as to constantly improve our competence during regular dedicated meetings (ITax Academy, RSM Academy, Center of Excellence).

More changes in transfer pricing are coming

21 September 2020
Magdalena MICHAŁOWSKA
The revolutionary draft amendment of CIT and PIT Acts has recently been published amidst plenty of controversy, in particular about the CIT taxation of limited partnerships. This is one out of many changes suggested by the legislator and discussed in our Tax Alert. Important amendments that are supposed to enter into force in the beginning of 2021 include transfer pricing regulations, and that is what we are going to focus on in this article.

Relocation of employees in practice – tax implications and more (part 3) Taxation of income from work performed in Poland for a foreign employer

14 September 2020
Katarzyna SADOWSKA
In the previous part of our series on the tax implications of employee relocation we discussed the labour taxation in double taxation agreements and how to properly fulfil tax compliance duties in respect of income earned by a Polish residents from work abroad. The topic we will present you this time is the proper taxation of a remuneration that a Polish resident receives for work performed for a foreign employer in Poland (e.g. working remotely), and, more specifically, the obligations related to the payment of income tax advances during the tax year.

Transfer pricing adjustment since 2019

4 August 2020
Magdalena MICHAŁOWSKA
In today’s article we would like to give you some insight into transfer pricing adjustment regulated directly by the legislator in Article 11e of the Act of 15 February 1992 on Corporate Income Tax (hereinafter: CIT Act) and, respectively, Article 23q of the Act of 26 July 1991 on Personal Income Tax (hereinafter: PIT Act). We are also going to discuss the position of the tax authorities presented in relevant advance tax rulings that have been issued recently.

Transfer pricing in advance tax rulings

28 July 2020
Kamila DOBOSZ
Today, we will once again discuss the most interesting advance tax rulings in individual cases that have been published recently. We hope it will give you some insight into transfer pricing and make it easier for you to prepare your 2019 tax documents. The advance tax rulings that will be analysed here apply to the legislation in force as of 1 January 2019. We will briefly discuss tax rulings on: partnerships, exemptions from the documentation obligation as regards a loss from a revenue stream including the controlled transaction, and the documentation obligation for a cash contribution.

Does energy price subsidy constitute taxable revenue?

9 July 2020
Ada BABECKA
Until 30 June 2020, medium and large enterprises could apply for subsidies to compensate for increasing energy prices. This assistance was granted to taxpayers upon request, and subsidies were handed out by the Price Difference Fund from the state budget. The entrepreneurs who have received subsidies are now in for a nasty surprise. Most likely, they will have to account for the assistance they were given.

Employee relocation in practice: tax aspects and more (part 2). Taxation of Polish resident’s income earned abroad

3 June 2020
Katarzyna SADOWSKA
We discussed tax residency in the first article on employee relocation. Now it is time to have a look at another important aspect: the method of taxation of paid work according to international agreements. These agreements are aimed at preventing double taxation of the same income, i.e. ensuring, among others, that the income from work performed abroad will not be taxed in two countries (i.e. in the source country and the country of residence).

Tax loss and reporting obligation

3 March 2020
Kamila DOBOSZ
When preparing 2018 tax documentation, most related entities opted for the 2019 tax regime in order to benefit from the exemption from the reporting obligation for domestic transactions. Pursuant to Article 11n of the CIT Act (Corporate Income Tax Act), related entities having their place of residence, registered office or management board on the territory of the Republic of Poland can be exempt from the obligation to prepare a local file in transfer pricing.

Employing foreigners in Poland (part 4). Statement on entrusting work to a foreigner

6 February 2020
Anna JELIŃSKA
As we have already mentioned in the previous article, any foreigner applying for a visa in order to perform work may submit a written statement on entrusting work registered by the labour office instead of a work permit.

Transfer pricing sanctions

16 January 2020
Tomasz BEGER
There has been a lot of talk about changes in transfer pricing regulations over the last 3 years.

Employing foreigners in Poland (part 3). Work permits

20 December 2019
Anna JELIŃSKA
As we already know, any foreigner who is a citizen of the European Union and wishes to work on the territory of Poland does not need a work permit. We discussed this in more detail in our last article from a series on employing foreigners in Poland. However, employing third-country nationals is a more complex procedure, as there are certain permits that must be obtained and the employer must get involved in the process. If the employer fails to meet these obligations, he or she may face quite severe penalties.

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