In order to enjoy a tax relief specified in art. 18d of the Act of 15.02.1992 on Corporate Income Tax (hereinafter:...
Taxes
Are services purchased from related entities excluded from tax costs?
On 18.05.2020 the Head of the National Tax Information issued a very important individual interpretation regarding...
The gratuitous surety is subject to taxation
In a judgement of 16.01.2020 (case no. II FSK 373/18) the Supreme Administrative Court (hereinafter: “SAC”) confirmed...
Deadline for reporting to the Register of Beneficial Owners: April 13th, 2020
As we have already indicated in our Newsletter No. 30/2019, every company entered into the National Court Register,...
New obligation – application of real beneficiaries
As of October 13th, 2019, companies must submit information on beneficial owners to the Central Register of Beneficial...
Employee Capital Plans
We would like to remind you that from 01.07.2019 the first group of entities (those that as at 31.12.2018 employed at...
The National Labor Inspectorate will be controlling companies with regard to the employee capital plans in 2019
The information published by the National Labor Inspectorate shows that due to the entry into force of the Employee...
Central register of real beneficiaries
On July 13th, 2018, the Act of March 1st, 2018 on Counteracting Money Laundering and Terrorism Financing entered into...
Employee Capital Programs
Please be kindly informed that the legislative process related to the entry into force of the revolutionary Act on...
Managers with higher social security contributions
The information on the website of the Constitutional Tribunal indicate that Tribunal cancelled the hearing planned for...
JPK at the request
From 1st of July 2018, at the request of the tax authority, according to the Article 193a of the Act of 29th of August...
Employee capital program (PPK)
Unfortunately, the legislator does not make it easier for us to answer this question, and the time to make a choice is...