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    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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    Changes for investors in equity funds

    As of January 1, 2024, the rules for taxing income from the redemption, repurchase, redemption or otherwise annihilation of equity fund units will change. Currently, tax on the disposal of equity fund participation titles is settled in a lump sum under Article 30a of the PIT Law. Learn more from the article.

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    Draft tax clarification dated September 25, 2023 on withholding tax (WHT) rules

    On September 28, 2023. The Ministry of Finance published draft WHT clarifications (hereinafter: “Draft Clarifications”). The Draft Explanation focuses on the issue of the beneficial owner of receivables (“beneficial owner”). This is the second draft of the WHT clarifications, as the 2019 version of the previous document, due to numerous postponements of its entry into force and amendments to the said regulations, was not published as a final document.

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    Can premises and residential buildings used for business purposes be depreciated?

    Currently, the tax authorities take the position that the depreciability of premises or buildings is determined by the classification of the object as residential or commercial, and not by the actual use of the object for purposes other than residential.

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    Changes in transfer pricing for 2022

    The legislator has already acclimated us to annual changes in transfer pricing regulations, especially during the Covid-19 pandemic period. Therefore, in order to properly fulfill reporting obligations, it is important to stay up-to-date and be aware of the changes that have been made in this regard for 2022. One of the most important changes is one concerning the deadlines for the preparation of the documentation itself and the related forms.

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    Prototype relief

    The prototype tax credit from January 1, 2022 is available to entities engaged in research and development activities. The purpose of this relief is to support entrepreneurs to carry out activities that create new and improve existing products, processes and services. It will be available to those taxpayers who incur expenses at the stage of testing an invention, prior to mass production and marketing. A company that decides to prepare a prototype can include the expenses incurred for its creation in deductible costs, and will also gain the ability to deduct additional expenses from the tax base.

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    R&D tax credit vs. R&D Center status

    Managing innovation and research is not only a scientific mission, but also an opportunity for significant tax benefits. In Poland, where tax law is complicated, some companies may not realize that they can take advantage of tax breaks for Research and Development (R&D). Even fewer companies are aware of the special benefits available to units with Research and Development Center (CBR) status. In this post, we cover the topic of tax preferences for R&D, and specifically the benefits for entities with CBR status.

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    Simultaneous use of R&D and IP Box relief – is it possible?

    In the light of the dynamically changing tax regulatory landscape, especially for those engaged in R&D activities, it is becoming increasingly important to understand and effectively utilize the available tax credits. In this context, the R&D Tax Credit and the IP Box Tax Credit, both aimed at taxpayers engaged in R&D activities, seem extremely attractive, especially in the context of the recent changes introduced by the “Polish Deal.” However, is it possible to use both of these reliefs at the same time? What benefits might this bring to taxpayers?

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