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Tax Alerts

Official standpoint of the Minister of Finance on the principles of taxation of trade in cryptocurrencies | TAX Alert

    Tomasz Wickel  Przemysław Szabat 

On April 4th, the Ministry of Finance published on its websites its official standpoint on the taxation of trade in cryptocurrencies with personal income tax (PIT), VAT and tax on civil law transactions (PCC). PIT According...

The Minister of Finance confirmed in his general interpretation that there is no revenue for the contributing party in connection with the cash contribution to the company | TAX Alert

    Tomasz Wickel  Beata Krokos 

On the basis of amended provisions of CIT law, which entered into force on 1st January 2018, some doubts have arisen on whether making cash contributions to the company (which is a corporate income tax payer, e.g. within the increase of share...

The Constitutional Court declared unconstitutional the provisions of the Act on Local Taxes and Charges, to the extent that they allow a civil structure which meets the criteria for being a building to be recognised as a structure | TAX Alert

    Patrycja Goździowska  Tomasz Wickel  Marcin Muchowski 

The Constitutional Court, at its sitting on 13 December 2017 concerning the case No SK 48/15, issued a decision questioning the previous, unfavourable to taxpayers, interpretation applied by tax authorities and administrative courts as to...

The Constitutional Court ruled that the ownership of a real property by a person engaged in business activity does not, by itself, determine a higher real property tax rate | TAX Alert

    Patrycja Goździowska  Tomasz Wickel  Marcin Muchowski 

According to the decision of the Constitutional Court of 12 December 2017, case file no. SK 13/15, the fact of running business activity does not, by itself determine a higher real property tax rate. The Constitutional Court concluded...

Extended scope of investment fund taxation as of 1 January 2018 – real estate income becomes chargeable | SSW TAX Alert

    Patrycja Goździowska  Tomasz Wickel 

Following the significant limitation of income tax exemptions for investment funds effective 1 January 2017, as of the beginning of the new year, the law makers are planning to introduce further regulations to broaden the scope of taxation...

Use of a building by a taxpayer for their own purposes ruled to be first occupation and, as such, eligible for exemption from VAT | SSW TAX Alert

    Łukasz Karpiesiuk 

On the application of the Supreme Administrative Court of the Republic of Poland, the Court of Justice of the European Union (CJEU) in its decision of 16 November 2017 made a ruling on the issue of whether the definition of the first occupation...

VAT revolution from April 2018 – Split Payment mechanism is approaching | SSW Tax Alert

    Patrycja Goździowska  Tomasz Wickel 

On Thursday, 9 November, the Sejm unanimously adopted the governmental proposal for the amendment of the VAT Act, introducing the split payment mechanism, which is expected to close the VAT gap. According to the proposal, obligatory...

The government’s proposal on the amendment of the Act on the social insurance system | SSW Tax Alert

    Patrycja Goździowska  Tomasz Wickel 

During Thursday’s session, the Sejm decided to reject the opposition’s motion and to approve, for further parliamentary procedure, the government’s proposal on the amendment of the Act on the social insurance system (parliamentary...

Income sources in CIT to be distinguished between capital gains and other sources | SSW Tax Alert

    Patrycja Goździowska  Tomasz Wickel 

According to the Act of 27 October 2017 amending the CIT Act, as of 1 January 2018, the income from capital gains and from other sources will be taxable. The introduction of this division into de facto two separate sources of income...

New regulation to limit tax-deductibility of expenses on intangible services | SSW Tax Alert

    Patrycja Goździowska  Tomasz Wickel 

As stipulated in the law passed on 27 October 2017, amending the laws on income tax payable by legal entities (CIT) and income tax payable by natural persons (PIT), tax deductibility of expenses on broadly considered intangible services from...

New rules for taxation of incentive schemes | SSW Tax Alert

    Patrycja Goździowska  Tomasz Wickel 

According to the Act of 27 October 2017 amending the PIT Act contains significant modifications with regard to the taxation of income from incentive schemes based, among other things, on derivative financial instruments and shares.

New tax to be levied on commercial real estate from 1 January 2018 | SSW Tax Alert

    Patrycja Goździowska  Tomasz Wickel 

As of 1 January 2018, a new tax will be levied on commercial real estate, as stipulated in the law passed on 27 October 2017, amending the laws on income tax payable by legal entities (CIT) and income tax payable by natural persons (PIT). The...

Planned modifications in income taxation of controlled foreign companies (CFC) | SSW Tax Alert

    Patrycja Goździowska  Tomasz Wickel 

In the course of the ongoing work on amendments to income tax legislation (PIT and CIT Acts), which would come into effect as of 1 January 2018, we wish to bring your attention to the planned changes concerning the taxation of controlled...

New Guidelines from Ministry of Finance Concerning Application of VAT to Company Management Contracts | SSW Tax Alert

    Patrycja Goździowska 

Ladies and Gentlemen, On 6 October, the Ministry of Finance issued a general interpretation as to how company management activities performed under civil law agreements (i.e. as contract work or under a managerial contract) are...

Tax relief for CEFs in the context of income of controlled foreign companies – interpretation of tax authorities | SSW Tax Alert

    Patrycja Goździowska  Tomasz Wickel 

Since 1 January 2017 new CIT regulations are in place, which provide for an exemption for income generated by closed-end investment funds (CEF), excluding the income categories indicated in the CIT Act such as: income from...

Draft amendment to income taxes from 1st January 2018 | SSW Tax Alert

    Tomasz Wickel  Patrycja Goździowska 

A draft amendment to the law on corporate and personal income tax regulations has been published on the webpage of the Government Centre for Legislation. The amendment is expected to enter into force as early as 1st January 2018. The following...

The European Commission finds Poland's tax on the retail sector in breach of EU state aid rules | SSW Tax Alert

    Łukasz Karpiesiuk  Patrycja Goździowska 

According to the decision issued on Friday 30 June 2017, the European Commission found that a Polish tax on the retail sector is in breach of the EU state aid rules. The Commission concluded that the progressive tax rates based on turnover...

The Ministry of Finance Warns Against Tax Optimisation Through Offshore Vehicles | SSW Tax Alert

    Tomasz Wickel  Patrycja Goździowska 

On 12 June 2017, the Ministry of Finance issued another warning against the use of tax optimisation. This time, the warning concerns the use of companies formally registered abroad in case when they are actually managed from the territory...

Big VAT Amendment Signed by the President | SSW Tax Alert 15-2016

    Łukasz Karpiesiuk 

The so-called big amendment of the VAT Act will come into force as of 01 January 2017. The Act has already gone through the complete legislative process and has been signed by the President. The key change from...

VAT Amendment – Construction Services | SSW Tax Alert 16-2016

    Tomasz Wickel 

As of 1 January 2017 the so-called big amendment of the VAT Act, just signed by the President, is to enter into force. The act introduces, among other things, revolutionary changes as regards the taxation of construction industry...