Tag: CIT
Conditions for Exemption from Withholding Tax on Dividend Payments to Intermediaries
According to the "look-through approach" tax principle, a Polish company paying a dividend to a foreign company, which is not the actual beneficiary of the payment, may apply a favorable tax rate or even...
Lower Tax Thresholds from 2024 – Fewer Entrepreneurs Will Benefit from Small Taxpayer Status
Tax limits for the year 2024 will be lower than in 2023. As a result, fewer entrepreneurs will be able to benefit from the status of a small taxpayer, quarterly VAT settlement, or avoid...
International corporate holdings will be deprived of CIT exemption
When paying dividends and interest to a foreign company, the firm that makes the payment has an obligation to verify who is the actual beneficiary of the payment. Above all, it must check whether...
In 2018, the CIT gap was PLN 22 billion – Poland’s annual spending on...
In 2018, the CIT gap was PLN 22 billion, 35 per cent less than in 2014. At the same time, CIT accounted for 5 per cent of State revenue in Poland, distinctly below the...
New rules governing Special Economic Zones in Poland
New rules governing special economic zones and state aid procedures in Poland are on the horizon
On 20 February 2018, the Polish Council of Ministers adopted a bill amending rules that govern business operations benefiting...
Debt Finance Market – Poland
Global real estate services firm Cushman & Wakefield has published its opinion on the commercial property lending market in Poland.
In 2017, real estate transactions hit a record-breaking volume of EUR 5 bln, up by...