Legislation and Practice – July in taxes and business law

We present below a short summary of the most important changes in tax/business law and practice in July. Legislation Practice in taxes Income taxes and transfer pricing VAT International Taxes Other

Changes in the fee for the Agricultural Protection Fund?

The assumptions for the draft act amending the Act on the Agricultural Protection Fund and certain other acts were recently published. Let us remind that according to the current Act on the Agricultural Protection Fund, a fee must be paid to this fund (0.125% of the net purchase value). It was imposed on entities purchasing,

PR costs as taxable costs

Sometimes there is a need to cooperate with journalists as part of business activity. This is particularly the case when we want to promote a new product in the media by coordinating and editing the notes of cooperating journalists. For this purpose, a number of expenses called PR (Public Relations) costs are incurred. These costs

  • Published in CIT

Changes in the health insurance contribution?

MPs of the Third Way have recently submitted a draft of changes to the regulations on health insurance contributions in the Sejm. The draft act provides for the introduction of three thresholds in which, depending on the income generated, a uniform monthly contribution will be paid in the amount of: The draft act also provides

Legislation and Practice – June in taxes and business law

We present below a short summary of the most important changes in tax/business law and practice in June. Legislation Practice in taxes Income taxes and transfer pricing VAT International Taxes Other

Whistleblowers – the Act has been published

The Whistleblower Protection Act has been published in the “Journal of Laws” on Monday, 24th June. Therefore, we know the final shape of these regulations. The three-month deadline for implementing the internal procedure also runs from Monday. The scope of the violation of the law reported by the whistleblower was reduced at the last minute

Changes in RET are getting closer

Yesterday, a draft amendment act was published on the website of the Government Legislation Centre, introducing new rules for taxation of real estate tax, among others, of structures or underground garages in residential buildings. Structures It is proposed that the concept of “structure” should include: 1. Facilities listed in the appendix to the Act, as

Sale of receivables by a natural person

Natural persons may be entitled to receivables, e.g. for granting a loan. It is possible that such a claim will be sold. What tax consequences can this entail? PIT Pursuant to Article 10 sec. 1 point 7 of the Polish PIT Act, the sources of income are cash capital and property rights, including the sale

Legislation and Practice – May in taxes and business law

We present below a short summary of the most important changes in tax/business law and practice in May. Legislation Practice in taxes Income taxes and transfer pricing VAT International Taxes Other

General interpretation – VAT exemption in the education process

On 20 May 2024, a general interpretation was issued by the Minister of Finance on the taxation of benefits consisting in the transfer of knowledge as part of the education process, by natural persons who are VAT payers, on the basis of agreements concluded with higher education institutions (HEIs) (file reference number PT1.8101.1.2024). The position

  • Published in VAT