We would like to remind you of the upcoming deadline for the obligation to submit certain information regarding real estate companies for 2022 to the competent tax authorities (for most taxpayers, the deadline is 31 March 2023). The entities obliged to submit the information are real estate companies and PIT/CIT...
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Easier procedure for Belarusian citizens to obtain a temporary residence permit As of 9 July 2022, a regulation is in force that introduces an easier procedure for Belarusian citizens to obtain a temporary residence permit. It aims to help Belarusian citizens affected by various types of repression in their country....
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A draft law on the employment of foreigners has appeared on the website of the Governmental Legislation Centre, which aims to streamline procedures for entrusting work to foreigners in Poland, reduce the backlog of cases being handled by offices, as well as the full electronicisation of proceedings. The leading change...
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In the logstep of the war in Ukraine, special provisions have been introduced to facilitate legal residence and work in Poland for the citizens of that country. Below, we present you with a summary of the most important information regarding the employment of Ukrainian citizens. Legal employment 1. A citizen...
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On December 15, 2021, the Polish Minister of Finance issued a general interpretation No. DD5.8203.2.2021, in which he confirmed that the exemption from income tax on certain income from participation in the profits of legal persons (e.g. dividends, income from investment funds, the equivalent of the profit of a legal...
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Tax changes implemented as of January 1, 2022 expanded the catalog of entities qualifying as Controlled Foreign Corporations (CFC), thereby requiring more entities to apply tax rules specific to those entities. The most significant of these changes include: the addition of two new specific entity qualification categories, extension of the...
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Doing business in a constantly changing market requires a high degree of flexibility and the ability to react quickly and adequately to emerging difficulties, but also to spot opportunities for development. Regardless of the size of the company – such flexibility often requires adequate financial security. Both when it comes...
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Minimum wage In 2022 the minimum wage will amount to PLN 3,010 gross. The increase will affect the amount of certain benefits under the employment relationship, such as the allowance for night work, the minimum amount of the basis of calculation of sick pay and the amount exempt from any...
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On November 15, 2021 the President signed into law the Act of 29 October 2021 amending the Personal Income Tax Act, the Corporate Income Tax Act and certain other acts (Polish Journal of Laws 2021, item 2105), which is part of the program known as the “Polish Deal” and introduces...
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On November 15, 2021 the President signed into law the Act of 29 October 2021 amending the Personal Income Tax Act, the Corporate Income Tax Act and certain other acts (Polish Journal of Laws 2021, item 2105), which is part of the program known as the “Polish Deal” and introduces...
Please Read More