Ведення підприємницької діяльності в Польщі регулюється так само, як і в інших країнах Європейського Союзу. Це дає змогу вести економічну діяльність підприємствам різних правових форм і на різних засадах, тобто вільно...more
La réglementation applicable aux activités commerciales en Pologne est la même que dans les autres pays de l’Union européenne. Elle permet aux entreprises d’exercer sous diverses formes juridiques et sur différentes bases,...more
Doing business in Poland is regulated in the same way as in other European Union countries. It allows business activities to be conducted in various legal forms and on various bases including the freedom of services, and the...more
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
W 2022 r. na stronie Rządowego Centrum Legislacji opublikowano projekt Ustawy o zmianie ustawy — Kodeks spółek handlowych oraz niektórych innych ustaw (dalej: „Projekt”). Zakłada on dodanie do Kodeksu Spółek Handlowych...more
In 2022, a bill aimed at amending the Polish Commercial Companies Code and certain other Acts was published on the website of the Government Legislation Centre (hereinafter: the “Project”). The Project adds provisions to the...more
Wraz z początkiem 2022 r. do ustawy o CIT wprowadzono przepisy ograniczające wysokość podatkowych odpisów amortyzacyjnych w spółkach nieruchomościowych. Zgodnie z art. 15 ust. 6 ustawy o CIT, odpisy amortyzacyjne dokonywane...more
At the beginning of 2022, provisions were introduced into the CIT Act limiting the amount of tax depreciation deductions in real estate companies. According to Article 15(6) of the CIT Act, depreciation deductions made by...more
Ведення підприємницької діяльності в Польщі регулюється так само, як і в інших країнах Європейського Союзу. Це дає змогу вести економічну діяльність підприємствам різних правових форм і на різних засадах, тобто вільно...more
9/23/2022
/ Business Entities ,
Business Strategies ,
Corporate Structures ,
Doing Business ,
EU ,
Foreign Corporations ,
Foreign Direct Investment ,
Foreign Investment ,
Limited Liability Company (LLC) ,
Merger Controls ,
Partnerships ,
Poland
Doing business in Poland is regulated in the same way as in other European Union countries. It allows business activities to be conducted in various legal forms and on various bases including the freedom of services, and the...more
9/23/2022
/ Business Entities ,
Business Strategies ,
Corporate Structures ,
Doing Business ,
EU ,
Foreign Corporations ,
Foreign Direct Investment ,
Foreign Investment ,
Limited Liability Company (LLC) ,
Merger Controls ,
Partnerships ,
Poland
W ostatnim czasie rząd zaprezentował założenia nowelizacji ustawy o odpowiedzialności podmiotów zbiorowych za czyny zabronione pod groźbą kary. Jest to akt nakładający odpowiedzialność na korporacje za czyny popełnione przez...more
The government recently presented the assumptions of the amendment to the Act on the Liability of Collective Entities for Criminal Offences. This is an act that imposes liability on corporations for acts committed by persons...more
Stan epidemii w związku z COVID-19 wprowadzono w Polsce 20 marca 2020 roku. Z dniem 16 maja 2022 roku, stan epidemii w Polsce został zniesiony i zastąpiony stanem zagrożenia epidemicznego. Podstawą prawną dla tej zmiany było...more
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
In anticipation of the draft government shield package for entrepreneurs, we present below the tools resulting from applicable regulations that you can use already today to eliminate the negative economic effects of the...more
In the face of the global COVID-19 pandemic, we would like to convey to all our clients and their families expressions of support and solidarity. The current situation requires action to be taken primarily to protect the...more
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
Court decisions in tax-related cases:
In an individual interpretation dated 21 May 2018, (no. 0111-KDIB1-1.4010.68.2018.3.BS), the Head of the National Fiscal Information Office declared that the tax on commercial...more
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
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
The Supreme Administrative Court has confirmed that the Director of the National Fiscal Information Bureau will now be required to assess the correctness of the statistical classification when issuing a tax ruling. This...more
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
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
Check out our Tax Alert for news regarding transfer pricing documentation, clarifications from the Tax Authorities, and Court decisions in tax-related cases.
...more
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
8/8/2017
/ Accounts Receivable ,
Clawbacks ,
Corporate Taxes ,
Data Protection ,
Income Taxes ,
Insolvency ,
Investment Funds ,
Mortgages ,
Poland ,
Popular ,
Securitization ,
Withholding Tax