Tag: Tax
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Conditions for VAT Exemption under the SME Procedure in Poland
As of 01 January 2025, taxpayers from the European Union can benefit from the small- and medium-sized enterprises (SME) procedure. The SME procedure concerns changes that directly benefit small- and medium-sized enterprises based in the EU. Thanks to the introduced changes, these entities can benefit from an exemption from valued-added tax (VAT) registration in other …
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Publication
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 all foreign funds invested in Poland benefiting from corporate income tax (CIT) exemptions. Controversial Provisions Investment funds are divided into two categories: externally managed funds and internally managed funds. The former are managed by …
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Recognition
Penteris Achieves Prestigious 2025 Recognition in Legal 500 Rankings
We are proud to announce that Penteris has been recognised in the 2025 edition of The Legal 500 EMEA guide, achieving rankings across seven key practice areas. This accomplishment reflects our unwavering commitment to delivering exceptional legal services and underscores the trust our clients place in us. Banking and Finance Real estate expert Katarzyna Sawa-Rybaczek, …
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