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Limited joint-stock partnerships

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”.

Chances for a refund of overpaid civil law transactions tax on contributions to limited joint-stock partnerships

11 May 2015
Wojciech MATUSZCZAK
The question of collecting civil  law transactions tax (hereinafter: CLTT) on the share capital increase transactions in limited joint-stock partnerships (Polish: SKA) was long open to doubt. In the case of contributions made to SKA for the share capital and simultaneously creating an agio, the problem was to determine the tax base, in other words to answer the question if this was the amount of contribution to the company’s assets or the amount by which the share capital was increased.