(Operational) leasing no longer suits you and you want to give it up. The best solution seems to be to make an assignment. You should consider the tax on leasing assignment first! In the case of companies settling on general principles or according to a flat tax, the matter is clear. But what are the obligations of people paying the lump sum of taxation? Recently, Rzeczpospolita published an article containing a comment by Piotr Sekulski PhD regarding this issue.
In the article available at this link you will find a lot of interesting information about the tax on leasing assignment that lump-sum owners will pay.
tax advisor Piotr Sekulski, PhD
„No lump-sum rate matches this transaction. (…) assignment of rights to operating leasing contracts
cars are popular in business, and the compensation amounts are usually several dozen thousand zlotys. The issue of their taxation is therefore significant.
Many entrepreneurs apply this rate, but the tax office does not agree to it. 10% also does not fit into the assignment. The rate applicable to the paid sale of property rights that are intangible assets. The regulations do not list such values of the right to an operating leasing contract in the catalog.
tax advisor Piotr Sekulski, PhD
“(…) How then to tax the compensation? There is no separate regulation for it, so it must be accounted for as income from core business. (…)
An additional problem is faced by those with different tax rates, e.g. IT specialists. The tax authorities believe that they must settle the assignment proportionally, i.e. the percentage of the fee determined on the basis of revenues at one rate and the remaining percentage at the other. However, the regulations do not specify the rules for such settlement. It is not known whether to refer to the revenues from the entire year, from the car leasing period or from the month in which the assignment took place. The last solution seems to be the safest, but there is no guarantee that the tax office will not have a different opinion.”
If you are concerned about the tax on leasing assignment, or how to settle other income in your JDG, please visis www.outsourced.pl .
