Poland
Languages

Tax law

RSM_Poland_Zmiany_W_Polskim_Prawie_2023

What changes in Polish law and taxes will 2023 bring?

9 December 2022
Krzysztof WARAKOMSKI
As usual, in December, entrepreneurs think about how much the changes in the regulations that will come into force from January of the new year will affect their tax settlement and operations. To make it easier for you to find yourself in the maze of regulations introduced by the new Polish Deal (and not only), we have prepared a quick summary. Here are the most important changes in the law that will affect doing business in Poland in 2023.
RSM_Poland_Graphic_Nieprawidlowe_Doreczenie_Rozstrzygniecia

Courts side with taxpayers, or a collection of true stories. Does appealing against a defectively served ruling cure the mistake made by tax authorities?

11 May 2022
Katarzyna STYPA-SADOWSKA
Not many taxpayers are aware of the fact that procedural regulations, i.e. regulations governing how tax audits, tax and customs inspections and tax proceedings should be conducted, are as important as the substantive regulations, i.e. those that regulate the way taxpayers are supposed to prepare their returns.
Co przepisy mówią o czasie trwania kontroli podatkowej?

How long do tax cases conducted by the tax office take?

7 March 2022
In one of the episodes of our series “Courts on the side of taxable persons, i.e. an overview of true stories ” we wrote about the instrumental initiation of criminal and fiscal proceedings by tax authorities. Such proceedings are used by the tax office to prevent tax liabilities becoming time-barred. Today we will go to the root of the problem, i.e. we will tell you why the tax authorities must prevent statute of limitations in this way at all. Here are a few words about delaying tax cases.
RSM_Poland_Graphic

Branch of a foreign company in Poland

10 October 2021
Kamila GUŹLIŃSKA
Foreign entrepreneurs who want to start their business in Poland may open a branch of their foreign company on the territory of the Republic of Poland, and in this article I will share some insight as to what this branch office and its accounting is like.
RSM_Poland_Graphic_Preferences_for_Holding_Companies

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.

Why should anyone care for an interpretation of tax law provisions?

22 September 2015
Przemysław POWIERZA
When at the beginning of 2003 first provisions concerning the interpretation of tax law were included in the Tax Ordinance Act, the Polish Ministry of Finance proudly announced its great success. Taxpayers were informed that, from this day on, legal certainty shall increase significantly, resulting from the fact that the interpretation and application of legal provisions will be, technically speaking, known in advance. In practice, as it usually happens, it turned out that the greatest problem is to ensure the uniformity of issued interpretations (initially such interpretations were to be obtained from the head of each tax office, at present they are issued only by a few entitled directors of tax chambers) and to determine the scope of protection guaranteed to taxpayers applying for an interpretation.