“The Polish Deal” introduced an additional relief in income taxes (PIT and CIT), called “sponsorship” or “CSR” relief (Article 18ee of the Polish CIT Act and Article 26ha of the Polish CIT Act). It consists in the possibility of an additional deduction from the tax base of, among other things, 50% of tax-deductible expenses incurred

The applicant is a Polish company that plans to enter into an agency agreement with a company in India (agent). The agent will act as an intermediary for the sale of the applicant’s products on the Indian market. His tasks will include representing the company, attending meetings, making offers on behalf of the company, answering

Polish CIT regulations have provided tax preferences for entities accumulating profits for several years. This instrument is the recognition of the amount of “hypothetical” interest on own financing (notional interest deduction) as tax deductible costs. According to Article 15cb sec. 1 point 2 of the Polish CIT Act the tax deductible cost is also the

In principle, entities that prepare and submit TPR information do not have to submit ORD-U declarations. There is an exception to this rule – it applies to taxpayers who make transactions with “tax heaven” entities (Article 11k sec. 2a of the Polish CIT Act). This results from the regulation of Article 82 § 1c of

The portion of the purchase price of the goods identified as payable under the license is subject to WHT. The applicant (company) is a distributor of cosmetics. It purchases goods from a related entity (a foreign establishment of a foreign company). The contract concluded between the applicant and the plant contains a provision according to

Payment as part of a court settlement with partial liability for defectiveness is a tax non-deductible cost. Such a ruling was made on 22nd February 2023 in the Supreme Administrative Court (file reference number II FSK 1901/20). The applicant was an entrepreneur who performs, among others Industrial floors. As part of one of the contracts,

The cost of amicable termination of the employment contract is a tax cost, and the advisory costs of purchasing shares may be settled within the so-called “operating” costs – these two noteworthy rulings were made on 14th February in the Supreme Administrative Court. Costs of termination of the employment contract (file ref. number II FSK

The Supreme Administrative Court issued an important ruling on documenting tax costs. The background was as follows: during the a audit, the company did not submit any source documents confirming the incurrence of tax costs indicated in the declaration. The company stated that the inability to present the documents was the result of a fire

It is a common practice of taxpayers to take over the debts of contractors when purchasing real estate, leasing or other contracts standard for business transactions. Such a debt takeover may have a positive impact on, for example, the price or terms of concluded contracts. However, what if the taxpayer decides to repay all or

Administrative courts are adamant to the tax authorities in terms of the classification of hosting services – on August 25, 2022, the District Administrative Court in Krakow issued a judgment with reference number I SA/Kr 101/22, in which it agreed with the taxpayer, stating unequivocally that fees for hosting services are not subject to the