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Koniec stanu zagrożenia epidemicznego, czyli kolejne zmiany terminów podatkowych

Zgodnie z projektem Rozporządzenia Ministra Zdrowia opublikowanym 2 maja na stronach Rządowego Centrum Legislacji, 1 lipca 2023 r. stan zagrożenia epidemiologicznego ma zostać odwołany. Projekt skierowano do uzgodnień i...more

End of the state of epidemic emergency - changes to the tax deadlines

According to the draft Decree of the Minister of Health published on 2 May on the Government Legislation Centre’s website, the state of epidemic emergency is scheduled to be terminated on 1 July 2023. The draft has been sent...more

Lifting the state of epidemic - effects on economic entities

The state of epidemic for COVID-19 was introduced in Poland on 20 March 2020. As of 16 May 2022, the state of epidemic in Poland was lifted and replaced by the state of epidemic emergency. The legal basis for this change was...more

Tax Newsletter - 18 July 2018

Changes of tax regulations - VAT: Split Payment - On 1 July 2018, amendments to the VAT Act entered into force which introduced the so-called split payment mechanism. ...more

Intangible services acquired from affiliated entities - limitation in the treatment of expenses incurred as revenue generating...

On 1 January 2018, the amendments to the CIT Act entered into force. As pointed out in the explanatory memorandum to the bill, the principal objective of the introduced changes is the closer monitoring of the Corporate Income...more

Tax Newsletter - April 2018 #2

Legislative changes - The Constitution of Business - On 30 April 2018, the so-called Constitution of Business enters into force (with the reservation of a small number of provisions entering into force at later dates)....more

Tax newsletter - April 2018

In this month's issue of our newsletter on tax matters in Poland: What is new and what is planned in the tax regulations: The extended deadline for the submission of transfer pricing documentation – Regulation of the...more

Tax Exemptions in the Act on Support for New Investments

A government draft of an Act which purpose is to introduce new mechanisms to support entrepreneurs in making new investments (hereinafter referred to as the “Draft Act”) has been submitted to the Lower Chamber of the Polish...more

Securitisation in Poland: Legal and tax aspects

Securitisation transactions have been receiving increased attention as attractive alternatives for Polish companies, especially those who can derive large pools of receivables from the debtors which are consumers or...more

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