More about the category: Law in Poland

Property development companies vs. real estate companies

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Date21 Jun 2022
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According to the recently presented position of the Director of the National Revenue Information, a real estate developer engaged in the construction of residential and non-residential buildings and their sale may be deemed a real estate company on the grounds of income tax regulations, thus resulting in the obligation to...
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Thin capitalization – regulations are still unclear

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Date26 Oct 2021
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How to correctly settle the costs of debt financing? Unfortunately, there is still no clear answer to this question. The current regulations in this regard are unclear and the interpretations of administrative bodies – contradictory. In 2018, Article 15c was introduced in the CIT Act to limit excessive debt financing....
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e-Delivery is getting closer

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Date06 Oct 2021
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Originally, the Electronic Delivery Act (e-Delivery) was scheduled to come into force on July 1, 2021, but due to organizational difficulties resulting from COVID-19 pandemic constraints, it was decided to change this date. The law, as amended, goes into effect on October 5, 2021. However, this date does not create...
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The Financial Shield of the Polish Development Fund 1.0 for Small and Medium-Sized Enterprises – new regulations

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Date18 Jun 2021
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On 13 April 2021, the Polish Development Fund amended the currently applicable Rules and Regulations for applying for participation in the government program “Financial Shield of the Polish Development Fund for Small and Medium-Sized Enterprises”. The amended version of the Rules came into force on April 28, 2021. The changes...
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