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.
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.
The new levy, called by the tax office the tax on income from buildings, has a very misleading name. However, this is not the biggest problem of this tax. Its complicated calculation method, especially in the case of related entities, will surely cause problems for the accounting officer.
The Act of October 23, 2018 amending the Personal Income Tax Act, the Corporate Income Tax Act, the Tax Ordinance Act and certain other acts introduced a number of changes in transfer pricing as of January 1, 2019. We invite you to read the article.
The purpose of the introduced changes is to simplify the regulations, but also to reduce bureaucratic burdens for taxpayers, in particular by significantly increasing the documentation thresholds. Additionally, the changes supplemented the domestic regulations with further elements developed by the OECD in the field of transfer pricing.