Proposed changes to the “Polish Deal”

Today, Prime Minister Mateusz Morawiecki and Deputy Minister of Finance Piotr Soboń presented proposed changes to the “Polish Deal”, which are to meet “the opinions of taxpayers and experts”. The regulations are to come into force in July this year (although there is no bill yet). Below, the proposals for new solutions presented at the

The Sejm adopted the law on assistance to Ukrainian citizens

Yesterday, the Sejm adopted a law on assistance to Ukrainian citizens in connection with an armed conflict on the territory of that country. The Act contains, in particular, the following solutions: I. Work and social matters Stay legal stay in Poland for 18 months for people who came directly from Ukraine and declared their intention

Action plans for the citizens of Ukraine

The government announces support plans for Ukrainian citizens and tax preferences for individual supporters Assumptions of the draft law The list of legislative works includes the assumptions of the draft law on assistance to Ukrainian citizens in connection with an armed conflict in the territory of that state. According to the information, the act is

Judgment: “exit tax” does not apply to private property of natural persons

In accordance with the provisions of the PIT Act: taxation with the tax on income from unrealized profits (“exit tax”) is subject to, inter alia, transfer of an asset outside the territory of Poland, as a result of which Poland loses the right to tax income from the sale of this asset, while the transferred

Judgment: indication of the fixed asset symbol as part of the individual interpretation

The Supreme Administrative Court in its judgment of 9th December 2021 (sign. II FSK 672/19) ruled that the Director of the National Tax Information should define the Fixed Assets Classifications symbol as part of an individual interpretation, but does not have to consult statistical authorities for this purpose. The taxpayer wanted to ask the authority

“Transfer” of real estate between the spouses’ business assets

In business practice, it often happens that the spouses are co-owners of real estate, e.g. commercial premises. If one of them conducts economic activity, then he enters this real estate into his register of fixed assets. But what if the other spouse also becomes an entrepreneur, and the common will is that such a fixed

Real estate tax – resolution of the Supreme Administrative Court

Today, the Supreme Administrative Court has adopted an important resolution in the field of real estate tax (sign. III FSK 1/12): “A building object, which is a construction within the meaning of Art. 3 point 3 of the Construction Law in connection with Art. 1a paragraph 1 point 2 of the Act on Local Taxes

The “Polish Deal” significantly modified and passed to the Sejm

The Council of Ministers adopted a substantially modified draft amendment to tax regulations under the “Polish Deal” programme. The document has now been submitted to the Sejm. Below we present a synthetic overview of the most important changes in relation to the original proposals. 1. Health insurance contribution The adopted project specifies that the basis

Significant tax reform

The Ministry of Finance has published a comprehensive draft amendment to tax regulations as part of the “Polish Deal” program. A very extensive document (225 pages) includes many changes in various taxes (PIT, CIT, VAT). Below we present a synthetic overview of the most important of them. 1. Principles of tax progression (PIT) As part

Capital repatriation program and changes in transfer pricing

The Ministry of Finance presented another set of tax proposals under the “Polish Deal” program. Their guiding idea is the return (repatriation) of capital to Poland. Additionally, it is proposed to simplify the provisions on transfer pricing. Transfer pricing simplifications Following the decisions of the Transfer Pricing Forum, the Ministry proposes the following solutions: elimination