Cooking and accommodation for co-workers and CIT and VAT

In everyday business, it happens that the taxpayer funds food and accommodation for his co-workers. In our practice, we have encountered a situation in which a taxpayer hires a person working as a cook and buys food products (raw materials) for the preparation of meals. So how to recognize such benefits for CIT and VAT

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 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

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

Legislation and Practice – April in taxes and business law

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

Legislation and Practice – March in taxes and business law

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

Air conditioning and thermomodernization relief

While winter has probably not given up yet, we are inevitably approaching warmer months. And as a result, in many workplaces, including homes, which become such when working remotely, the topic of installing air conditioning will appear, without which we can imagine office work on hot days less and less often. In such a case,