Tag: Tax
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“Pandemic” Officially Comes to End but Do Support Mechanisms Remain?
On 1 July 2023, the “pandemic” in Poland will legally and officially come and end. Numerous support measures under the Anti-Covid Special Act will cease to apply. However, some of those solutions have been made permanent under law. Interpretation Conundrum The challenge now is how to correctly interpret the regulations that came into force during …
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How to Settle Shifted Profits for 2022?
It has been well over a year since shifted profits tax was first introduced as part of the so-called ‘Polish Deal’, but it is only now that taxpayers will have to grapple with the new regulations. In view of the extended statutory deadline for filing a CIT return for 2022, shifted profits tax should be …
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How do New Tax Provisions Impact PRS Funds?
The issue of taxing “wholesale” apartment purchases resurfaced on Friday 26 May 2023. Poland’s Lower House, the Sejm, held another reading of the proposed amendment to the Real Estate Management Act, which included a provision on taxing such purchases. Specifically, the amendment provides for a 6% civil law transactions tax (CLTT) on the purchase of …
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