Accounting, HR, Payroll, Tax & Legal news from Poland

New rules for additional taxation of foreign controlled companies

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Date27 Jan 2014
The Polish government recently announced a revised draft with new provisions for the additional taxation of foreign controlled companies in the Corporation Tax Act and the Income Tax Act, in respect of taxes on corporations and individuals respectively. The definition of “real economic activity” or “real business” In contrast to...
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Tax Equalisation in Poland

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Date27 Jan 2014
Polish companies often turn to tax equalisation rules from abroad, who do not comply with the tax and legal requirements of Polish law. Recently, the accumulation of recent cases in which employees seconded abroad, were questioning their claims arising from the adjustment of tax accounted for by the regulations in...
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Partially funded non-cash benefits are exempt from social security

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Date27 Jan 2014
The Polish Social Security authorities have published a number of positive decisions regarding the exemption from social security and health insurance contributions for benefits in kind, which partially covers the cost of an employee. According to the provisions on social and health insurance, the value of benefits in kind may...
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German Language Business Examination

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Date20 Jan 2014
On the last weekend of November 2013, the annual German Business Examination created oral exams in the areas of personal introduction, presentation of a fictitious company, along with evaluation and analysis of a bid with an active discussion of the advantages and disadvantages. Within the two exams, the students were...
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Microsoft Specialist for Mr. Paweł Wnuk-Lipiński

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Date17 Jan 2014
We are pleased to announce to you that our employee, Paweł Wnuk-Lipiński (Developer IT Dept.), has successfully passed exams for the following: Microsoft Dynamics NAV 2013 C/Side Development Specialist; Microsoft Dynamics NAV 2013 Core Setup and Finance Specialist. With this expansion of his knowledge, Paweł has further enriched his experience...
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The pro-family relief

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Date16 Jan 2014
For 2014, in the tax return for 2013, the pro-family relief will be different as per previously billed. Its use will depend primarily on the following: the number of children you have, the amount of income of the taxpayer and whether you are married. If you have one child, the...
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Car in the company – Tax aspects

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Date14 Jan 2014
A. Rented car – tax aspects It is necessary for rented cars to have a logbook. Based on the logbook data the monthly deduction allowance for corporate income tax purposes will be calculated (number of business mileage rate multiplied per kilometre). The tax-deductible costs for rented cars can be claimed...
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Granting employee discounts on the company’s products

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Date08 Jan 2014
Based on numerous positive individual tax rulings, it is possible to claim that, under certain conditions, granting employee discounts on the company’s products does not constitute taxable income. What do the rulings concern? According to the tax authorities, as reflected in the tax rulings, in case a discount is granted...
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Cash pooling may be subject to thin capitalisation restrictions

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Date07 Jan 2014
Until recently, the prevailing approach of the Polish tax authorities, expressed in numerous individual tax rulings, was that interest paid within a cash pooling structure should not be subject to thin capitalisation restrictions. So far, the tax authorities were confirming taxpayers’ standpoint that cash pooling agreement should not be treated...
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Last updated: 13.12.2021

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