Tag: Tax
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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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News
Penteris Tax Practice Success in WHT Refund Case
The Polish withholding tax (WHT) system operates under a pay-and-refund model, requiring tax to be withheld at the source and later refunded if the relevant conditions are met. However, navigating the refund process can be challenging due to evolving interpretations by tax authorities, as demonstrated by a recent case handled by the Penteris tax team. …
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