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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”.

Payment of awarded liquidated damages

3 February 2017
Piotr LISS
On 17 January 2017, the Supreme Administrative Court issued a judgement (file ref. No. Act II FSK 3712/14) upholding the position of the Administrative Court in Gdansk dated 15 July 2014 (file ref. No. I SA/Gd 589/14), under which liquidated damages awarded to a company's CEO are subject to personal income tax as income from activities performed personally.  

Provision of services by company CEOs

17 January 2017
Piotr LISS
On 12 December 2016, the judgement of the Supreme Administrative Court (case No. I FSK 742/15) was published setting out the tax consequences of the tax on goods and services for the provision of additional services by the CEO of the company to that company.  

Donation for a partnership – adverse change

13 January 2017
Piotr LISS
In today's Tax Alert we would like to inform you about the effects in income tax that may be caused by the introduction of one's own assets into a partnership, e.g. a registered or limited partnership. The position of the Minister of Finance on this issue has changed recently.  

New PIT-11 form

21 December 2015
Personal Income Tax withholders (PIT) are advised to take note of the new PIT-11 form that is now applicable to income obtained in 2015. The PIT-11 form is an overview of obtained income and advance payments of income tax, and has been recently amended in the Regulation of the Minister of Finance as of 17th November 2014.

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?