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  • 27 November 2024

    Mortgage Taken by Another Person and Housing Relief

    09:52 Bydr Piotr Sekulski InGeneral rules
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    Recently, new information has surfaced regarding the relationship between repaying a mortgage and housing relief. If the mortgage wasn’t originally taken out by me, can I still benefit from the relief? How does the tax authority interpret the regulations? How might the tax office’s approach affect your actual finances? Recently, an article was published in Rzeczpospolita, featuring a comment by Piotr Sekulski, PhD on this topic.

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  • 17 October 2024

    W-8BEN form – (Q&A)

    10:55 Bydr Piotr Sekulski InBusiness
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    Have your U.S. contractor requested you to submit W-8BEN form and you’re unsure why or how to complete it? Your concerns are completely understandable. Our clients – contractors for U.S. companies, as well as investors receiving dividends from U.S. companies – often ask for support in completing Form W-8BEN. Through this brief Q&A, we aim to address the most common questions on the subject.

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  • 11 September 2024

    IP Box audit

    11:43 Bydr Piotr Sekulski InFlat rate (19%)
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    Recently, tax authorities have been increasingly thorough in examining the right to apply the IP Box tax relief. What exactly does an IP Box audit involve? Should you be concerned about tax inspections? Is there a risk that you won’t receive the refund from this relief? Recently, an article containing a comment by Piotr Sekulski, PhD on this topic was published in Prawo.pl.

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  • 26 July 2024

    IP Box qualified costs and the Nexus ratio

    16:18 Bydr Piotr Sekulski InFlat rate (19%)
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    Let’s consider together why the nexus ratio is so important, what qualified costs are, and whether a taxpayer using the IP Box relief must incur any costs included in the nexus ratio.

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  • 26 July 2024

    The IP Box Relief – advance payments

    16:02 Bydr Piotr Sekulski InFlat rate (19%)
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    The IP Box relief allows for the settlement of PIT/CIT income tax at a reduced 5% rate. Given that such an option is permitted in the annual tax return, wouldn’t it make more sense to allow taxpayers to make advance payments at the 5% PIT/CIT rate?

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  • 11 July 2024

    Providing Services to a Company by a Board Member – is it Tax Optimization?

    15:50 Bydr Piotr Sekulski InBusiness
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    More and more often, Director of the National Tax Information (KIS) refuses to issue individual interpretations. The basis for such decisions is the justified suspicion that the activity described by the taxpayer may be considered as tax avoidance (i.e., Article 119a § 1 of the Tax Ordinance). Recently, such decisions have been issued particularly frequently in case of the provision of services (B2B) to a company by a member of its management board. The tax authorities’ change in approach is particularly noticeable in the case of entrepreneurs applying for an interpretation regarding the appropriate lump-sum rate.

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  • 11 July 2024

    Can I apply the 50% tax deductible costs?

    15:32 Bydr Piotr Sekulski In50% of tax deductible costs
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    Taxpayers affected by recent unfavorable changes introduced under the Polish Deal (1.0 and 2.0) have been increasingly turning to proven solutions regarding personal income tax (PIT). In this context, the 50% tax deductible costs (TDC) have are becae more and more popular. Can everyone apply them? What conditions must be met to benefit from this tax preference?

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  • 13 May 2024

    WE PUBLISH: real estate tax and business activity

    15:31 Bydr Piotr Sekulski InBusiness
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    This article raises the issue of tax on real estate “occupied” for business purposes. Do entrepreneurs running a home-based business have to pay high real estate tax or can they sleep peacefully?

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  • 1 May 2024

    Taxation of real estate sales

    10:02 Bydr Piotr Sekulski InGeneral rules
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    Have you sold your apartment in 2023 and are wondering whether you have to pay tax on the sale of the apartment? How can you benefit from housing relief? Do you have to submit PIT-39?

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  • 26 April 2024

    e-PIT tax settlement

    14:19 Bydr Piotr Sekulski InBusiness
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    e-PIT tax settlement – The Ministry of Finance has launched the possibility of submitting annual returns in the e-PIT service. What should you pay attention to when using this solution? Recently, Rzeczpospolita published an article containing a comment by Dr. Piotr Sekulski regarding this issue.

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Piotr Sekulski, PhD

Doctor of Law (Jagiellonian University), author of numerous publications and scientific presentations. He collaborated with the universities of Buffalo (USA), Salzburg (Austria) and Heidelberg (Germany). As an expert on tax regulations at the Adam Smith Research Centre he participated in the preparation and evaluation of the regulations concerning entrepreneurs (e.g. e-meetings of shareholders). He gained professional experience in reputable tax advisory companies.

Blog Outsourced.pl

In response to numerous inquiries from our clients, we decided to launch a Tax Blog. We discuss current issues regarding the taxation of creative industries and the IT sector. Bearing in mind that that tax law, general law and accounting consist of hundreds of unclear and interrelated regulations, we try to organize the most important information and provide it in an accessible way.

We do not advise on the blog! This blog is supposed to be a source of information - however, each case should be approached individually. For a tax advice, please visit our website.

Popular Posts

  • W-8BEN form – (Q&A) 17 October 2024

  • IT Managers – Lump Sum Tax Rate of 8.5%, 12%, or 15%? 11 July 2024

  • Can I apply the 50% tax deductible costs? 11 July 2024

  • Choosing the Optimal Taxation Form in Poland: A Year-Long Commitment 23 November 2024

  • Invoicing ETSY – digital products 28 November 2023

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