The Ministry of Finance has published guidance on the application of withholding tax (WHT) regulations, with particular attention given to the beneficial owner (BO) clause. The document is an attempt…
The Anti-Tax Avoidance Council has issued Resolution No. 3/2025, which provides important interpretative guidance for both tax authorities and taxpayers planning or conducting restructuring processes. Corporate restructuring and the tax…
In general, both cash and non-cash benefits provided to employees are considered income from employment. However, sometimes an employer wants to support an employee who is going through a difficult…
According to the provisions of the Entrepreneurs' Law Act, a business activity is defined as an organised, profit-oriented activity conducted in one's own name and on a continuous basis. An…
The Research and Development (R&D) relief entitles taxpayers to an additional deduction from the tax base of so-called qualifying costs—expenses that have already been considered tax-deductible. This means certain expenditures…
It should be noted that taxpayers generating income mentioned in Article 17(1)(34) (business activities carried out in a special economic zone) or 34a (the implementation of a new investment specified…
The case concerned a taxpayer who unknowingly participated in a VAT carousel involving the trade of electronics. The Director of the Tax Administration Chamber in Wrocław issued a decision regarding…
The status of a tax remitter does not depend on having an establishment in Poland. This thesis was confirmed by the Supreme Administrative Court (NSA) in a ruling dated December…
The Head of the National Revenue Administration (KAS) refused to issue a protective opinion regarding the tax consequences of donating shares to a family foundation and their resale 2 months…
Starting January 1, 2025, regulations on the global minimum tax came into force. These provisions implement Council Directive (EU) 2022/2523 of December 14, 2022, aimed at ensuring a global minimum…
Two times in a row we have been named ‘Silver Winner’ at the Belgian Business Chamber Award 2020 and 2021 - an annual competition organized by the Belgian Business Chamber. We were appreciated for: sustainable development, corporate social responsibility and support for Belgian business in Poland.
