Tag: Tax
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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 these new provisions, the Ministry of Finance has published a general tax ruling in this respect. Main Issues …
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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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New Solution for Succession Planning: Family Foundation
A new law has just been published and will come into force on 21 May 2023. Its tax implications are widespread as it provides new solutions for succession planning. General Concept The ‘Family Foundation’ will be a succession planning instrument dedicated to entrepreneurs running family businesses; From a legal perspective, a family foundation will be …
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