Tag: Tax
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Higher Tax Rates on ‘Home Offices’?
Poland’s Ministry of Finance has recently taken the position that if a residential building is rented out by a sole trader running a business, then this is considered a business activity even if the tenant is only renting out the property for purely residential purposes. This may, of course, mean that tenants can expect a …
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General Tax Ruling on Reporting by Real Estate Companies
The need to undertake tax reporting by companies with more than 50% of assets in real estate is relatively new (reporting was undertaken for the first time on 31 October 2022). In order to clarify any uncertainties in the interpretation of new provisions in this area, the Ministry of Finance has published a general tax …
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Supreme Administrative Court Does U-Turn on Withholding Tax Settlements
In its recent judgment, the Polish Supreme Administrative Court held that taxpayers wishing to benefit from an exemption from withholding tax on dividend payments must verify whether the recipient of such payments has the status of a beneficial owner. This finding comes as a surprise to tax advisors and lawyers alike because the CIT Act …
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