• Polski
  • CIT

    09.12.2024

    What is the tax on the sale of a business?

    The decision to sell a business is one of the most important steps for an entrepreneur. This process involves not only legal and business aspects, but also tax obligations. It is advisable to find out in advance what taxes apply when selling a business, in order to prepare well for the transaction and avoid unpleasant surprises. In this article we explain what taxes apply when selling a business and what the amount depends on.

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    02.12.2024

    Estonian CIT – how to meet the employment condition?

    The Estonian CIT, or flat rate on corporate income, is a popular tax arrangement that defers taxation of company profits until they are distributed. However, to take advantage of this favorable system, entrepreneurs must meet several conditions. One of the most important is the employment requirement. In this article we explain what this condition is and how to meet it.

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    25.11.2024

    Transfer pricing documentation – key terms

    In today’s global business environment, transactions between related parties are the order of the day. As a result, tax authorities are increasingly focusing on controlling transfer pricing to prevent erosion of the tax base and shifting of profits to lower-tax jurisdictions. One of the key responsibilities of companies is to prepare appropriate transfer pricing documentation within certain deadlines. In this article, we will outline the most important deadlines related to transfer pricing documentation and tips on how to prepare for them.

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    28.10.2024

    Who cannot benefit from the Estonian CIT?

    Estonian CIT, also known as a lump sum on corporate income, is an attractive taxation model, but not every entrepreneur can take advantage of it.One of the key requirements to qualify for Estonian CIT, is to meet certain employment conditions. The regulations require a company to have at least three full-time employees for at least 300 days in a tax year.

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    28.10.2024

    What is the hidden profit in the Estonian CIT?

    The Estonian CIT, or flat rate on corporate income, is a favorable form of taxation, but it comes with the concept of hidden profits, which can be problematic for entrepreneurs.Hidden profits are monetary or non-monetary benefits made to shareholders, partners or their affiliates. The regulations are designed to prevent the circumvention of dividend taxation thrugh various forms of transfers of value.

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    28.10.2024

    Silent company and Estonian CIT

    The Estonian CIT is an attractive form of taxation, but its use comes with certain restrictions on the company’s structure. Can a silent company benefit from this tax regime?

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    28.10.2024

    Estonian CIT or family foundation – which is more profitable?

    The introduction of the Estonian CIT and the family foundation under the “Polish Order” has opened up new tax optimization opportunities for entrepreneurs. Both of these forms have their unique advantages and disadvantages, which are worth considering before deciding on the right structure for your business.  

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    04.10.2023

    Minimum tax returns as of January 1, 2024

    The legislature has exempted taxpayers from paying the minimum income tax for the period from January 1, 2022 to December 31, 2023. However, the exemption in question will cease to apply from January 1, 2024. Therefore, you should check whether the minimum income tax – in less than 3 months – will start to apply to you.  

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