Corporate Income Tax Archive - Buchhaltung in Polen Katarzyna Kuczkowska

From the flat-rate 19-percent tax on foreign dividend, an amount equal to the tax actually paid abroad can be deducted

by buchhaltung-admin | 24/09/2023

– judgment of the Supreme Administrative Court of February 28, 2023 (II FSK 1171/22). Justification: Dividends and other income from participation in profits of legal persons are subject to taxation under special rules. These incomes (revenues) are not combined...

Summons to real estate companies to supplement the partner’s NIP

by buchhaltung-admin | 19/03/2023

Summons to real estate companies to supplement the identifier of a shareholder of a real estate company may result directly from the provision of Art. 27 sec. 1e of the CIT Act. Pursuant to this provision, a partner in a real estate company is a...

PIT: Costs of preparing an application for a subsidy in the event of non-receipt

by buchhaltung-admin | 05/03/2023

Entrepreneurs can take advantage of many different types of grants and subsidies. Receiving some of them requires careful and expensive preparation of documentation, although submitting it does not guarantee receiving support. In this case, a question arises –...

Currency rate for converting withholding tax

by buchhaltung-admin | 31/07/2022

In the case of a deduction from CIT for payment in Poland of withholding tax paid in Brazil, to specify the amount of the deduction, the applicant should consider the date of payment of the tax as the date of the transfer by the payer in the local currency to the...

Payment of profit after transformation of the business into a limited liability company (LLC)

by buchhaltung-admin | 31/07/2022

If the decision on the payment of the profit is made before the transformation of the sole proprietorship, the payment of profits by the LLC (the transformed company), generated by this sole proprietorship and previously taxed, does not generate income subject to...

From the flat-rate 19-percent tax on foreign dividend, an amount equal to the tax actually paid abroad can be deducted

Summons to real estate companies to supplement the partner’s NIP

PIT: Costs of preparing an application for a subsidy in the event of non-receipt

Currency rate for converting withholding tax

Payment of profit after transformation of the business into a limited liability company (LLC)

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