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Polish Deal: Preferences for Holding Companies

4 August 2021
Piotr WYRWA, Wawrzyniec ŻBIKOWSKI
We are going to continue here with the Polish Deal and tax changes planned for 2022. After the regulations offering simplified procedures in the choice of the Estonian CIT and the innovation support package, another noteworthy new option is preferences for holding companies. This proposal seems interesting, but a more careful analysis of the regulations shows that there are many hazards involved when it comes to these new preferences.

Polish Deal to Liberalise the “Estonian CIT”

30 July 2021
Piotr WYRWA, Wawrzyniec ŻBIKOWSKI
On Monday, 26 July, a draft act amending the PIT Act, CIT Act and certain other acts was published, being a part of what is known as the “Polish Deal”. It rolls out many taxation changes, including more lenient conditions for applying the “Estonian CIT”.

Dark fiber lease and withholding tax, in other words: countless doubts

5 April 2019
Piotr WYRWA
It is not easy to clearly determine whether WHT shall apply to dark fiber lease or not, as it requires a detailed analysis of both a given ROU agreement concluded by the Polish entity and the provisions of a relevant DTT. This analysis proves difficult as there is no wide common practice of the Polish tax authorities in this respect, and the authorities have seemed to be overlooking the issue in question.

Clause against tax evasion - how to apply it in the case of a merger and division of companies and the exchange of shares?

9 June 2017
Piotr WYRWA
Today, I would like you to become acquainted with the judgement of the CJEU and I would like to answer the question on how to apply the tax avoidance clause in case of a merger and division of companies and the exchange of shares.

R&D Relief Problem Areas - Employees' Salaries and Contributions

1 June 2017
Piotr WYRWA
The last blog entry concerning research and development relief (hereinafter: R&D relief) we ended with the conclusion that despite the liberal approach of the tax authorities, which allow the relief to be used by a large group of taxpayers, the effective implementation of the relief requires an in-depth analysis of the regulations that govern it – especially in the context of the specific nature of a given taxpayer's business activity.

Tax at source – a new version of the regulations and new problems in 2017

20 February 2017
Tomasz BEGER
At the beginning of the year significant changes were introduced in the provisions of the Corporate Income Tax Act, i.a. in the scope of the obligation to charge a flat rate income tax at source in connection with payment of remuneration to foreign entities.

Draft amendments to the Corporate Income Tax Act

29 March 2016
Piotr LISS
A draft bill was published on 22 February 2016 to amend the Personal Income Tax Act and the Corporate Income Tax Act. This Tax Alert discusses the proposed changes to the Corporate Income Tax Act ("CIT Act"). As pointed out in the motivation to the draft, the changes are to clarify the currently existing solutions and remove any interpretative doubts.

New tax incentives – new possibilities of deductions

12 January 2016
Piotr LISS
On 1 January 2016 the Law of 25 September 2015 on changes to some regulations connected with supporting innovation (hereinafter called: the "Law") became valid. The Law introduces significant changes in the scope of eligible deductions from Income Tax. The provisions regulating the principles of deductions falling within the scope of the so-called new technology tax credit were repealed. In their place new tax credit concerning the research and development activity was introduced.

Company car – rent it or lease it?

31 August 2015
Ewa PYTEL
What is more beneficial from the perspective of tax deductible costs: car rental or an operating lease? What is the significance of various forms of agreements for an entrepreneur – taxpayer?