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Tax advisory

Tax advisory includes comprehensive support in the course of ongoing business activity.


Legal advisory

We support clients in solving legal problems, relevant to their daily activities.




Read more +17 May 2022 By Tomasz Jakubiak in CIT

DEBRA – tax deduction on capital

The European Commission presented a proposal of solutions concerning the possibility of deducting the value of the capital increase from the tax base. It is a solution that is to build a “counterbalance” to the currently abused – according to the European Commission – debt financing. The genesis of the proposed solutions goes back to
Read more +10 May 2022 By Tomasz Jakubiak in Taxes

Polish “sugar tax” on syrups, powdered drinks and gels

The so-called the “sugar tax” raises, in practice, some interpretation doubts. Pursuant to Art. 12a (1) of the Public Health Act, the fee applies to the marketing of certain beverages (with added sugars, sweeteners, caffeine or taurine) on the domestic market. A drink is a product in the form of a drink and a syrup
Read more +28 April 2022 By Tomasz Jakubiak in CIT

Judgment: Operating lease costs are not covered by thin capitalization

The company leased equipment (locomotives) on the basis of leasing contracts, which for tax purposes were operating leasing (balance sheet financial leasing). The company asked whether the locomotive lease payments constitute debt financing costs within the meaning of the thin capitalization provisions (Article 15c of the Polish CIT Act)? In the opinion of the Company,