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…
Although withholding tax regulations have caused interpretative uncertainties for many years, it was only recently that the Ministry of Finance issued two general interpretations on this subject. While the Ministry…
As a rule, residential buildings, including those owned by entrepreneurs, are subject to property tax at the rate applicable to residential buildings or their parts (Article 5(1)(2)(a) of the Local…
On October 28, 2024, the Supreme Administrative Court (NSA) adopted a resolution of significant importance regarding the obligations of withholding taxpayers. Swedish company as an intermediary: dispute over withholding tax…
In a recent interpretation issued on August 29, 2024 0112-KDIL2-1.4011.619.2024.1.DJ, the Director of KIS indicated that non-cash prizes received by company employees as part of a gamification project, bearing the…
The concept of a permanent establishment (PE) is closely related to double taxation avoidance agreements. Using the Polish-German DTA as an example, it should be recalled that a permanent establishment…
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.
