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Tax Rates Poland

Hogan Lovells

Tax newsletter - 6 June 2018

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Court decisions in tax-related cases: In an individual interpretation dated 21 May 2018, (no. 0111-KDIB1-1.4010.68.2018.3.BS), the Head of the National Fiscal Information Office declared that the tax on commercial...more

Hogan Lovells

Intangible services acquired from affiliated entities - limitation in the treatment of expenses incurred as revenue generating...

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On 1 January 2018, the amendments to the CIT Act entered into force. As pointed out in the explanatory memorandum to the bill, the principal objective of the introduced changes is the closer monitoring of the Corporate Income...more

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Important decision from the Supreme Administrative Court [NSA]: Tax Authorities are now required to assess the correctness of the...

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The Supreme Administrative Court has confirmed that the Director of the National Fiscal Information Bureau will now be required to assess the correctness of the statistical classification when issuing a tax ruling. This...more

K&L Gates LLP

Poland: Wealth Tax on Bank and Insurance Assets Effective from 1 February 2016 - On 15 January 2016, the Polish parliament passed...

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At the same time, the legislator decreed that this new wealth tax will not affect the terms and conditions governing the rendering of financial and insurance services under contracts concluded prior to 1 February 2016....more

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