Tag: Tax
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Collective Tax Residency Certificates – Practical Step Forward
In a recent article for Prawo.pl (Wolters Kluwer), Piotr Prokocki, Head of Tax at Penteris, comments on an important development in Polish tax practice: the acceptance of collective tax residency certificates by the National Tax Information Office (KIS). This shift promises to ease the compliance burden on Polish companies making cross-border payments to foreign, tax-transparent …
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Equality for Investment Funds – CJEU Judgment
In February 2025, the Court of Justice of the European Union (CJEU) issued a judgment which opened up the possibility of benefiting from corporate income tax (CIT) exemptions for all foreign funds invested in Poland. Controversial Provisions Investment funds are divided into two categories: externally managed funds, and internally managed funds. The former are managed …
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Debt Push-down in Poland: Maximising Benefits
We regularly assist foreign investors entering the Polish market across various sectors. Recently, we introduced institutional and private investors to industries such as food, automotive, technology, and real estate. A common question they ask is whether the debt push-down mechanism can still be used, despite being effectively blocked in Poland in 2018. While interest deductions …
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