RSM Poland



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

11 May 2015
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.