Tax Blog

The Single Control File is a modern tool that plays a key role in streamlining tax reporting processes in Poland. VAT taxpayers have already become familiar with it by reporting their transactions in detail. Now, with the entry into force of new regulations, its scope has been extended to corporate income taxpayers by introducing the CIT JPK. This change is intended to further increase tax transparency and better control over corporate accounts.

The Polish family foundation is a legal institution that was introduced into our legal system in 2023. Its main objective is to manage family assets in an orderly manner, ensuring protection and intergenerational succession. The family foundation allows the ownership of assets to be transferred to a separate legal personality, eliminating the risk of their fragmentation or loss as a result of inheritance conflicts. It is primarily aimed at family entrepreneurs and wealthy individuals who wish to safeguard assets against unforeseen contingencies.

More and more catering companies are looking for modern and simple ways to make it easier for customers to reward service, while also streamlining tax returns related to tips. One such solution is the introduction of a mobile app that allows tips to be given in a cashless form.

Digitalisation is affecting more and more areas of our lives. It is no different in the tax sphere. TPR forms for transfer pricing reporting, because a few words about it today, are, as of those for 2022, filed as online forms. Nevertheless, despite the obvious benefits of digitisation, taxpayers often encounter various problems, particularly technical ones, when filing the indicated form in the new form.

In the interpretation in question, the Head of the KIS once again addressed the VAT implications of the transfer of real estate to a family foundation, but this time the authority assessed the free-of-charge lending activity. The interpretation in question was issued at the request of an individual who was the owner of several dozen residential premises (the ‘Applicant’). The properties were rented as part of a sole proprietorship.

The WSA in Rzeszów, in a judgement of 28 May 2024, ref. I SA/Rz 77/24, dismissed the foundation’s complaint against the individual interpretation regarding the refusal to apply individual VAT pre-coefficients. The court agreed with the head of the KIS that the pre-factors proposed by the foundation for VAT deduction are imprecise and do not reflect the specific nature of the foundation’s activity.

Transfer pricing is one of the most difficult areas of tax law. The regulation of transactions between related parties aims to ensure that the prices determined reflect market conditions and do not lead to tax avoidance. In this context, the transfer pricing adjustment becomes an important tool to align tax settlements with actual economic conditions. It is worthwhile to understand what exactly a transfer pricing adjustment is, under what circumstances it can be applied and what risks are associated with it.

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 which taxes apply to the sale of a business in order to prepare well for the transaction and avoid unpleasant surprises. In this article, we explain which taxes apply to the sale of a business and what the amount depends on.