Category: Articles
Change of control and use of withholding tax exemptions
07.02.2024
Regarding the two-year shareholding period necessary for withholding tax exemptions to apply, should we count the period again if our shareholder has been acquired by another company?
Please let us know if you are interested in having the full text...
Does a packaging producer have to pay?
07.02.2024
A packaging producer pays an Extended Producer Responsibility fee (in Poland called \"product fee\") if it places its packaging on the market as grouped packaging.
I run a packaging manufacturing business. I\'ve heard the product fee is payable by...
Corporations may sue for general damages in case of infringement of their personal rights
07.02.2024
The Supreme Court adopted a resolution on 3 October 2023 which should be of interest for companies and other corporate entities suffering unlawful violations of their personal rights.
The Supreme Court was asked to resolve Whether a legal person may...
Office leases
27.11.2023
Feel free to read a piece in Rzeczpospolita where Łukasz Lubaszka discusses how to limit the risk of a high operating charge, an important financial burden on commercial tenants.
If you are interested in a full text in English or German, please...
Do financial guarantees from related parties always have a value?
27.11.2023
You are welcome to read an article in Rzeczpospolita where Grzegorz Młynarczyk explains how you can avoid having to pay tax based on most recent OECD Transfer Pricing Guidelines.
If you are interested in a full text in English or German, please...
Infrastructure transfers may be problematic
06.11.2023
Developers often have planning obligations where the roads, sewerage or parks they make for public use must be transferred to parties such as local authorities for public management. Our tax advisor Tomasz Wilk discusses related tax issues in Rzeczpospolita daily.
Feel...
Does digital corporate documentation work for LLCs?
30.10.2023
Business records tend to be increasingly put in electronic form. It thus seems that having electronic corporate documentation in LLCs is reasonable and in line with the common trend towards digitization.
For more on this, see an article by our attorney...
Cooperation with business in paid prisoner employment programs with outside contractors
29.08.2023
When entering into a contract, the prison warden and the outside contractor have relative freedom to agree terms on which inmates are to work. There is no law specifically imposing any terms on paid prisoner employment contracts based on mandatory work...
Does change of electricity vendor strip the firm of the right to energy price cap?
14.08.2023
Businesses are entitled to energy price cap in accordance with the law introducing extraordinary measures to limit electricity prices and support certain customers in 2023.
A change of electricity vendor does not strip business of the right to pay...
Barter contract and sponsoring
21.07.2023
There has been uncertainty if those liable to corporate income tax (CIT) may apply a tax relief to barter contracts made with sports clubs.
The relief is available in the form of a deduction from income for 50% of tax costs incurred to provide medical...
