Corporate income tax - CIT

September 20, 2021

Minimum income tax (10%) for large companies

The minimum income tax (10%) is the answer to tax avoidance of income by companies operating in Poland. According to the draft Polish Deal, its revenues are to bridge the CIT budget gap.

September 16, 2021

CIT changes proposed by the European Commission

The European Commission proposes to unify the tax system for legal persons operating in the European Union. The communication lists the main assumptions of the planned CIT reform.

August 4, 2021

Tax Capital Group (PGK).
The risk of losing its status.

Operating within the TCG is also associated with the risk that results from the need to comply with very strict conditions. The loss of the PGK status may turn out to be very severe.

August 4, 2021

Tax Capital Group (PGK).
Terms of establishment and benefits.

How did the legislator make it possible to use this legal and tax tool to reduce tax liabilities within the capital group? What is the impact of TCG on the freedom to make transactions between its related entities?

April 24, 2020

Anti-crisis shield - April 16 update

Compendium of anti-crisis solutions.

April 14, 2020

Anti-crisis shield - explanation

Compendium of anti-crisis solutions.

May 7, 2019

Deadline for using the income tax exemption for activities in the special economic zone

In connection with the introduction of the Act of May 10, 2018 on supporting new investments, the rules for the functioning of economic zones in Poland have changed. The new changes do not affect entities operating on the basis of permits granted for the so-called "Old" rules.

April 29, 2019

Common records for several permits to operate in a special economic zone

Tax authorities and courts issue many contradictory positions with regard to keeping joint records for activities exempt from income tax in special economic zones in the case of having several permits.

18 mark 2019

Changes in withholding tax 2019 - opinion on the application of the exemption

One of the mechanisms enabling the application of the flat-rate withholding tax exemption is obtaining an opinion on the application of the exemption.