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Tag: civil law activities tax

03
June 2024
Expert comment
News
Publication

Solar Power in Poland: Tax Preferences for Holding Structures

Structuring Solar Investment A key aspect in properly structuring an investment in solar power is the tax implication of operating the business as well as its potential transfer within a capital group or exit by sale to an external party. At the green-field stage, many projects are developed by one company within a simplified corporate …

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16
November 2023
Event
News

Tax Preferences in Poland for Ukrainian Businesses

Penteris will be presenting a workshop which will take place within the framework of the Business For Ukraine Center under the auspices of the Union of Entrepreneurs and Employers. Within this framework, the Center regularly organises traditional/offline workshops in Warsaw for Ukrainian businesses. Topic: Tax preferences in Poland: IP Box and ‘Estonian’ CIT Speaker: Piotr …

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17
October 2023
Expert comment
News
Publication

Precautionary Tax Scheme Reporting

The practice of precautionary tax scheme reporting has arisen with respect to arrangements based on generic hallmarks, as defined in Article 86a(1)(6) of the Polish Tax Code. If a transaction contains a generic hallmark, it must meet the main benefit test to qualify as a tax scheme; however, it is not always clear whether a …

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