Tag: Tax
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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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Landmark Ruling on Board Members’ Liability for Tax Debts
On 22 April 2025, an important judgement of the Court of Justice of the European Union (CJEU) dated 27 February 2025 was published in case C-277/24 (Adjak), marking a significant shift in the approach to board members’ liability for a company’s tax debts. The preliminary ruling was requested by the Provincial Administrative Court in Wrocław …
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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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