Withholding tax

Withholding tax

1 Mar 2023 | Taxes

Withholding tax Pułka & Partnerzy According to article 26 section 1 of Polish act on corporate income tax, Polish entities making payments for: interest, copyright or related rights, rights to inventive designs, trademarks or ornamental designs, including from the...
The form of the Share Purchase Agreement

The form of the Share Purchase Agreement

1 Mar 2023 | Company Law

The form of the Share Purchase Agreement Pułka & Partnerzy First of all, pursuant to the art. 180 of the Polish Commercial Companies Code, the sale of the shares of a Polish limited liability company shall be made in a written form with notarized signatures. Since...
A guarantee of payment

A guarantee of payment

28 Feb 2023 | Real Estate and Construction

A guarantee of payment Pułka & Partnerzy Issues related to a guarantee of payment are regulated in Articles Art.  6493-6494  of the Act of 23 April 1964 – the Civil Code. The contractor (the general contractor) of the construction works may at any time...

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