Who is a nominee director, and when do companies use this solution?
Find out who a nominee director is, when this solution is used in international business structures, and what benefits and risks are associated with its appointment.
Read more
Insights
Whether a given transaction constitutes a supply of goods or
This position was confirmed by the Director of the National Revenue Information (KIS) in an individual tax ruling dated April 15, 2025, reference number 0112-KDIL1-3.4012.16.2025.2.MR.
Irregular transactions between related parties in light of the judgment
Judgment of the Voivodeship Administrative Court of 25 February 2025 (Case No. I SA/Łd 781/24) and the role of TP documentation.
What do final court rulings mean for real estate companies
Supreme Administrative Court has confirmed the possibility of recognizing depreciation charges for CIT purposes in relation to real estate.
Slovakia: Bank transaction tax
In this article, we provide a summary of information on the scope of the bank transaction tax and any requirements relevant from the perspective of foreign businesses.
Entrepreneur, remember your inspection logbook!
Every entrepreneur conducting business activity in Poland is required to maintain and store an inspection logbook as well as authorizations and inspection reports.
VAT group: transaction taxation rules for in-group and out-group members
What are rules of taxation of transactions within and outside the VAT group for members of the VAT group?
Withholding tax – the approach of tax authorities in the
Withholding tax is an area that requires particular attention from taxpayers.
KSeF 2.0 – Ministry of Finance proposes changes
The Ministry of Finance presents the current status of the project solutions and the implementation plan for the mandatory KSeF system.
Significant changes regarding the reporting of tax schemes
The Ministry of Finance has published a draft amendment to the Tax Ordinance and other laws.
Last chance to submit the CbC-P
The CbC-P is an information form in which entities submit to KAS data on the entity obligated in the group to file the CbC-R.
IT contracts and copyright law – key aspects of protection
Copyright law plays a crucial role in the IT sector.
Become a supplier for the American military stationed in Poland
The Ministry of Development and Technology has published on its website a practical guide indicating the necessary steps to be taken and the procedures to be followed in order to…
Joint Liability – CJEU Ruling
The latest ruling of the Court of Justice of the European Union constitutes a significant turning point that may impact the practice of proceedings concerning the joint liability of management…
What is the difference between a copyright transfer agreement and
A comparative legal analysis: find out the difference between a copyright transfer agreement and a licensing agreement.
Courts: VAT carousel fraud allegations must be supported by reliable
In October 2024, the Provincial Administrative Court in Wrocław highlighted that a hasty or premature determination by tax authorities that a taxpayer was a knowing participant in a VAT carousel…
CJEU Judgment: Joint liability for VAT – increased Importance of
On December 12, 2024, the Court of Justice of the European Union issued a ruling in case C-331/23 concerning Value Added Tax (VAT).
Operating lease agreement is not a tax scheme
On December 27, 2024, the Official Journal of the Minister of Finance published a general interpretation regarding the qualification of operating lease agreements under the tax scheme regulations. This interpretation…
The difference between ” self-arranged countryside holiday” and “holiday allowance”
Have you already fulfilled your obligation this year to inform your employees of your intention to pay or not to pay holiday allowance or a self-arranged countryside holiday?
Agreement on the transfer of economic copyrights: what should it
An agreement on the transfer of economic copyrights is a contract in which the author transfers their economic copyrights to a work they have created to the purchaser. This article…
VAT Exemption under the SME procedure in Poland
Effective January 1, 2025, Poland has implemented the Special SME Procedure.
The deadline for submitting the subsequent WH-OSC declaration is approaching
For payers whose fiscal year coincides with the calendar year, the obligation to submit the subsequent WH-OSC declaration falls on January 31, 2025.
Hungary: Tax Changes from 2025
A list of tax changes in Hungary since 2025.
New VAT rules on the location of providing online services
On January 1, 2025, Poland implemented Council Directive (EU) 2022/542 of April 5, 2022, amending, among others, Directives 2006/112/EC and (EU) 2020/285, concerning the location of services provided virtually. These…
All deliveries of goods prior to importation are not subject
The issue of VAT taxation for goods delivered as part of chain transactions involving the importation of goods into Polish territory remains a source of considerable uncertainty.
Tax Changes in Romania from 2025
The Official Gazette no. 1334 of December 31, 2024, GEO no. 156/2024 was published, regarding various fiscal-budgetary measures in the field of public expenditures to substantiate the general consolidated budget…
Latest State Labor Inspectorate’s report – compliance with working time
The State Labor Inspectorate (Państwowa Inspekcja Pracy, PIP) has published a report on compliance with working time regulations for the years 2021–2023.
KR Group in the media: Free transfer of road inputs
A commentary in Dziennik Gazeta Prawna by Monika Kanczkowska
