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Tag: Tax

09
November 2023
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Publication

Positive Tax News for Foreigners in Poland

On 25 September 2023, the National Revenue Information Service issued an advance tax ruling stating that a Belarussian taxpayer whose Pole’s Card (Karta Polaka) expired by operation of law when he obtained a permanent residence permit may still benefit from so-called return relief. The relief applies to an annual income of up to PLN 85,528 …

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17
October 2023
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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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02
October 2023
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News
Publication

Transfer Pricing in Poland

Polish transfer pricing regulations are based on the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. When it comes to related entities, the arm’s length principle requires transactions to be priced as if they were carried out between unrelated entities. Definition of related entities Polish transfer pricing regulations define related entities as those having …

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