Tag: Tax

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Family Foundation – Poland’s Succession Planning Scheme

In 2023, via the Family Foundations Act (FFA), Poland introduced the new legal concept of the “family foundation” as a legal entity designed to manage and protect family assets, providing a flexible mechanism for succession planning and significant tax optimisation benefits, including deferred taxation on reinvested income and reduced rates on distributions to beneficiaries. Prior …

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Changes in Safe Harbour for Loans: Poland’s Transfer Pricing in 2025

The Polish Ministry of Finance has announced updates to the safe harbour rules for loan transactions in 2025, introducing changes to reference margins: For borrowers: The maximum margin is now 2.6% (down from 3.1%). For lenders: The minimum margin is now 2.0% (down from 2.2%). What Is Safe Harbour for Financial Transactions? Safe harbour rules …

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Operating Lease Reporting under MDR (DAC6)

Penteris Head of Tax Piotr Prokocki tells us about key clarifications on operating lease reporting under MDR (DAC6) and their implications for businesses. General Tax Ruling on Operating Lease Reporting under MDR (DAC6) On 24 December, Poland’s Ministry of Finance issued a general tax ruling (ref. DD8.8203.1.2021) to clarify the reporting requirements for tax schemes …