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Newsletter KR Group 07/2018

In this issue: Employees’ Capital Pension Schemes (ECPS) soon to be universal. Revised bill has been referred by Ministry of Finance for public consulation and inter-ministerial reconciliation. Changes in minimum tax on commercial real estate    Amendments to the act

Newsletter KR Group 06/2018

In this edition: Revolutionary Changes to Income Tax on Values of Commercial Properties. The legislators introduced new regulations on the so called minimum income tax. The regulations have subsequently been compounded by another act and a set of self-amendments to

Newsletter KR Group 05/2018

W numerze: Group rulings on tax law. The Ministry has provided a rationale behind changes to the sections of the Tax Ordinance Act related to issuing individual tax rulings. The amendments are to counter the abuse of tax rulings perpetrated

Newsletter KR Group 04/2018

In this edition: Deadlines for the preparation of transfer pricing documentation deferred. On 15 March The Ordinance of the Minister of Finance of 14 March 2018 on the Extension of Deadlines for the Performance of Certain Duties Related to Transfer

Newsletter KR Group 03/2018

In this edition: Innovation box. Innovation Box is a new initiative pursued by the Ministry of Business and Technology with the aim of boosting Polish entrepreneurship. Similar solutions have already been adopted by some of the nations associated under the

Newsletter KR Group 02/2018

In this edition: Minimum wage. Tax-free exclusion. Change in limit of revenue-earning costs for creatives. Limits on tax exemptions. Income from shares received in incentive programmes. Download   MINIMUM WAGE The government raised the minimum monthly wage from PLN 2,000

Newsletter KR Group 01/2018

In this edition: CIT-TP. Taxpayers whose revenue or costs have exceeded the equivalent of EUR10m will be obliged to submit a simplified statement of transactions with related entities (CIT-TP) along with the CIT-8 tax return. Authorities to properly prove the

Newsletter KR Group 15/2017

In this edition: Supreme Administrative Court confirms tax authorities’ position on fixed establishment for VAT purposes. Costs of Advisory services to be excluded. First Occupation – VAT Act vs. VAT Directive. Supreme Administrative Court soon to decide on relief for

Newsletter KR Group 14/2017

In this edition: Reverse charge and the right to deduct VAT. VAT Act vs. VAT Directive. Purchaser’s right to deduct input tax arising from a VAT invoice issued by an inactive entity. Tax on the value of shares acquired in

Newsletter KR Group 13/2017

In this edition: Return to a lower retirement age. One account at ZUS (Social Insurance Institution). Download   RETURN TO A LOWER RETIREMENT AGE The act amending the retirement age in Poland entered into force on 1.10.2017, restoring the age

Newsletter KR Group 12/2017

In this edition: VAT on management contracts? Costs of intangible services and licensing fees to be limited from 2018. Support for new investments. New rules on thin capitalization from 2018. R&D centers to take new form. Download   VAT ON

Newsletter KR Group 11/2017

In this edition: What does split payment mean for taxpayers? Transport package to include plant oils. New tax likely to be effective from January 2018. CBC-P – new obligation for CIT payers. Download   WHAT DOES SPLIT PAYMENT MEAN FOR

Newsletter KR Group 10/2017

In this edition: Transfer pricing – new interpretative questions on the obligation to produce transfer pricing documentation. Changes in accounting for R&D expenses. First Occupation – another risk for investors? Certificate of residence – not always on paper. Obligatory “Cégkapu”

Newsletter KR Group 09/2017

In this edition: Proposed amendments to CIT Act. Favourable changes in amortization. Retail tax violates EU law. General interpretation of Minster of Finance on services auxiliary to financial services. Download   PROPOSED AMENDMENTS TO CIT ACT A proposal to amend

Newsletter KR Group 08/2017

In this edition: Changes from 1 June 2017 in the Administrative Court Procedure Law. Playing for time? Settling losses from prior years. Poland signs the Multilateral Instrument. New forms for transactions between related entities. New legislation in Hungary relating to

Newsletter KR Group 07/2017

In this edition: Amendments affecting pregnant women from 1 May 2017. Amendments concerning temporary employees starting 1 June 2017. Amendments in employing of foreigners. Download   AMENDMENTS AFFECTING PREGNANT WOMEN FROM 1 MAY 2017 Work at computers has been treated

Newsletter KR Group 06/2017

In this edition: Proposed VAT amendment — split payment. New reporting obligations — SAF-T for bank statements. Income tax consequences of transferring energy infrastructure. When does the VAT obligation arise for construction services? Download   PPROPOSED VAT AMENDMENT — SPLIT

Newsletter KR Group 05/2017

In this edition: Re-invoicing for construction services. Walls and tax classification of structures. Fit-out works and income tax. Relief for bad debts—Polish VAT Act violates EU VAT Directive. Download   RE-INVOICING FOR CONSTRUCTION SERVICES The extensive specialization in today’s economy

Newsletter KR Group 04/2017

In this edition: Costs for internally generated fixed assets are strictly correlated with the project. When is a manager working under a managerial contract a VAT payer? Sham invoices. VAT registration issues. Download   COSTS FOR INTERNALLY GENERATED FIXED ASSETS

Newsletter KR Group 03/2017

In this edition: New SAF-T structures – what about corrections for July-December 2016? Construction works – first doubts. R&D tax relief. Download   NEW SAF-T STRUCTURES – WHAT ABOUT CORRECTIONS FOR JULY-DECEMBER 2016? Starting from settlements for January 2017, small

Newsletter KR Group 02/2017

In this edition: SAF-T: circus of uncertainty continues. Two dates of acquisition of the same property and income tax obligation on disposal. Recent tax rulings. Download   SAF – CONTINUATION OF THE CAROUSEL UNCERTAINTY The Polish Ministry of Finance has

Newsletter KR Group 01/2017

In this edition: The end of partial work certificates. Internal company regulations. Social fund. Appeal to a court. Download   THE END OF PARTIAL WORK CERTIFICATES Employers are released from the duty of preparation of partial work certificates. An employee

Newsletter KR Group 09/2016

In this edition: Intragroup loans may impact VAT apportionment. Expenses paid outside of bank account are to be excluded from tax-deductible costs. Extension of VAT refund deadline to verify counterparties is not always allowed. RECENT TAX RULINGS: German company may

Newsletter KR Group 07/2016

In this edition: Ministry of Finance announces which costs of business trips can be deductible. Sale of debts as a form of tax optimization. Depreciation of building partially leased free of charge. RECENT TAX RULINGS: An imprecise invoice does not

Newsletter KR Group 06/2016

In this edition: End of the “first day of work syndrome”. Minimum hourly rate in civil contracts from 1 January 2017. Same minimum wage for new hires. Changes in employee secondment regulations. Changes in the State Fund for Rehabilitation of

Newsletter KR Group 05/2016

In this edition: Cash pooling agreement should be treated as loan agreement – the tax consequences. Another judgments regarding obligation to withholding tax. The date of signature decides, not the date when postman comes. RECENT TAX RULINGS: Loaner car should

Newsletter KR Group 04/2016

In this edition: The VAT rate for prepared meals – a general tax ruling of the Minister of Finance dated 24 June 2016., [ref. PT1.050.3.2016.156]. European Council introduces consolidated rules regarding taxation of vouchers. Tax relief for research and development.

Newsletter KR Group 03/2016

In this edition: Payment conducted in the form of setoff agreement is not considered as “payment” entitling for Vat refund in 25 days. Installations as the object of real estate taxation. Taxes and Friday 13th. RECENT TAX RULINGS: CJEU will

Newsletter KR Group 02/2016

In this edition: No VAT preference for built-in home appliances with turnkey apartment. Early termination of contract at the customer’s request is a service for VAT purposes. Minister of Finance’s general ruling on the tax point for construction and construction/installation

Newsletter KR Group 01/2016

In this edition: No personal income tax on reimbursement for use of private car for business trips. VAT received by shareholder transferring assets in kind is not taxable income. Limited partnership may be treated as a company. RECENT TAX RULINGS.

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Newsletter KR Group 07/2018

In this issue: Employees’ Capital Pension Schemes (ECPS) soon to be universal. Revised bill has been referred by Ministry of Finance for public consulation and inter-ministerial reconciliation. Changes in minimum tax on commercial real estate    Amendments to the act

Newsletter KR Group 06/2018

In this edition: Revolutionary Changes to Income Tax on Values of Commercial Properties. The legislators introduced new regulations on the so called minimum income tax. The regulations have subsequently been compounded by another act and a set of self-amendments to

Newsletter KR Group 05/2018

W numerze: Group rulings on tax law. The Ministry has provided a rationale behind changes to the sections of the Tax Ordinance Act related to issuing individual tax rulings. The amendments are to counter the abuse of tax rulings perpetrated

Newsletter KR Group 04/2018

In this edition: Deadlines for the preparation of transfer pricing documentation deferred. On 15 March The Ordinance of the Minister of Finance of 14 March 2018 on the Extension of Deadlines for the Performance of Certain Duties Related to Transfer

Newsletter KR Group 03/2018

In this edition: Innovation box. Innovation Box is a new initiative pursued by the Ministry of Business and Technology with the aim of boosting Polish entrepreneurship. Similar solutions have already been adopted by some of the nations associated under the

Newsletter KR Group 02/2018

In this edition: Minimum wage. Tax-free exclusion. Change in limit of revenue-earning costs for creatives. Limits on tax exemptions. Income from shares received in incentive programmes. Download   MINIMUM WAGE The government raised the minimum monthly wage from PLN 2,000

Newsletter KR Group 01/2018

In this edition: CIT-TP. Taxpayers whose revenue or costs have exceeded the equivalent of EUR10m will be obliged to submit a simplified statement of transactions with related entities (CIT-TP) along with the CIT-8 tax return. Authorities to properly prove the

Newsletter KR Group 15/2017

In this edition: Supreme Administrative Court confirms tax authorities’ position on fixed establishment for VAT purposes. Costs of Advisory services to be excluded. First Occupation – VAT Act vs. VAT Directive. Supreme Administrative Court soon to decide on relief for

Newsletter KR Group 14/2017

In this edition: Reverse charge and the right to deduct VAT. VAT Act vs. VAT Directive. Purchaser’s right to deduct input tax arising from a VAT invoice issued by an inactive entity. Tax on the value of shares acquired in

Newsletter KR Group 13/2017

In this edition: Return to a lower retirement age. One account at ZUS (Social Insurance Institution). Download   RETURN TO A LOWER RETIREMENT AGE The act amending the retirement age in Poland entered into force on 1.10.2017, restoring the age

Newsletter KR Group 12/2017

In this edition: VAT on management contracts? Costs of intangible services and licensing fees to be limited from 2018. Support for new investments. New rules on thin capitalization from 2018. R&D centers to take new form. Download   VAT ON

Newsletter KR Group 11/2017

In this edition: What does split payment mean for taxpayers? Transport package to include plant oils. New tax likely to be effective from January 2018. CBC-P – new obligation for CIT payers. Download   WHAT DOES SPLIT PAYMENT MEAN FOR

Newsletter KR Group 10/2017

In this edition: Transfer pricing – new interpretative questions on the obligation to produce transfer pricing documentation. Changes in accounting for R&D expenses. First Occupation – another risk for investors? Certificate of residence – not always on paper. Obligatory “Cégkapu”

Newsletter KR Group 09/2017

In this edition: Proposed amendments to CIT Act. Favourable changes in amortization. Retail tax violates EU law. General interpretation of Minster of Finance on services auxiliary to financial services. Download   PROPOSED AMENDMENTS TO CIT ACT A proposal to amend

Newsletter KR Group 08/2017

In this edition: Changes from 1 June 2017 in the Administrative Court Procedure Law. Playing for time? Settling losses from prior years. Poland signs the Multilateral Instrument. New forms for transactions between related entities. New legislation in Hungary relating to

Newsletter KR Group 07/2017

In this edition: Amendments affecting pregnant women from 1 May 2017. Amendments concerning temporary employees starting 1 June 2017. Amendments in employing of foreigners. Download   AMENDMENTS AFFECTING PREGNANT WOMEN FROM 1 MAY 2017 Work at computers has been treated

Newsletter KR Group 06/2017

In this edition: Proposed VAT amendment — split payment. New reporting obligations — SAF-T for bank statements. Income tax consequences of transferring energy infrastructure. When does the VAT obligation arise for construction services? Download   PPROPOSED VAT AMENDMENT — SPLIT

Newsletter KR Group 05/2017

In this edition: Re-invoicing for construction services. Walls and tax classification of structures. Fit-out works and income tax. Relief for bad debts—Polish VAT Act violates EU VAT Directive. Download   RE-INVOICING FOR CONSTRUCTION SERVICES The extensive specialization in today’s economy

Newsletter KR Group 04/2017

In this edition: Costs for internally generated fixed assets are strictly correlated with the project. When is a manager working under a managerial contract a VAT payer? Sham invoices. VAT registration issues. Download   COSTS FOR INTERNALLY GENERATED FIXED ASSETS

Newsletter KR Group 03/2017

In this edition: New SAF-T structures – what about corrections for July-December 2016? Construction works – first doubts. R&D tax relief. Download   NEW SAF-T STRUCTURES – WHAT ABOUT CORRECTIONS FOR JULY-DECEMBER 2016? Starting from settlements for January 2017, small

Newsletter KR Group 02/2017

In this edition: SAF-T: circus of uncertainty continues. Two dates of acquisition of the same property and income tax obligation on disposal. Recent tax rulings. Download   SAF – CONTINUATION OF THE CAROUSEL UNCERTAINTY The Polish Ministry of Finance has

Newsletter KR Group 01/2017

In this edition: The end of partial work certificates. Internal company regulations. Social fund. Appeal to a court. Download   THE END OF PARTIAL WORK CERTIFICATES Employers are released from the duty of preparation of partial work certificates. An employee

Newsletter KR Group 09/2016

In this edition: Intragroup loans may impact VAT apportionment. Expenses paid outside of bank account are to be excluded from tax-deductible costs. Extension of VAT refund deadline to verify counterparties is not always allowed. RECENT TAX RULINGS: German company may

Newsletter KR Group 07/2016

In this edition: Ministry of Finance announces which costs of business trips can be deductible. Sale of debts as a form of tax optimization. Depreciation of building partially leased free of charge. RECENT TAX RULINGS: An imprecise invoice does not

Newsletter KR Group 06/2016

In this edition: End of the “first day of work syndrome”. Minimum hourly rate in civil contracts from 1 January 2017. Same minimum wage for new hires. Changes in employee secondment regulations. Changes in the State Fund for Rehabilitation of

Newsletter KR Group 05/2016

In this edition: Cash pooling agreement should be treated as loan agreement – the tax consequences. Another judgments regarding obligation to withholding tax. The date of signature decides, not the date when postman comes. RECENT TAX RULINGS: Loaner car should

Newsletter KR Group 04/2016

In this edition: The VAT rate for prepared meals – a general tax ruling of the Minister of Finance dated 24 June 2016., [ref. PT1.050.3.2016.156]. European Council introduces consolidated rules regarding taxation of vouchers. Tax relief for research and development.

Newsletter KR Group 03/2016

In this edition: Payment conducted in the form of setoff agreement is not considered as “payment” entitling for Vat refund in 25 days. Installations as the object of real estate taxation. Taxes and Friday 13th. RECENT TAX RULINGS: CJEU will

Newsletter KR Group 02/2016

In this edition: No VAT preference for built-in home appliances with turnkey apartment. Early termination of contract at the customer’s request is a service for VAT purposes. Minister of Finance’s general ruling on the tax point for construction and construction/installation

Newsletter KR Group 01/2016

In this edition: No personal income tax on reimbursement for use of private car for business trips. VAT received by shareholder transferring assets in kind is not taxable income. Limited partnership may be treated as a company. RECENT TAX RULINGS.

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