Can business activity be classified as a foreign tax establishment in Poland?
Does working remotely in IT create a foreign tax establishment? Could operating from Poland temporarily lead to tax consequences for sole proprietorships? These are the key questions explored in our latest analysis. In a recent article in Gazeta Wyborcza, our experts shared their insights on this topic.
Swiss franc loans settlements – new information has emerged regarding the tax implications of settlement agreements related to Swiss franc loans. Do all payments received under such agreements qualify for tax exemptions? What should you be cautious about when negotiating a settlement with a bank? How do tax authorities interpret the regulations? Recently, an article […]
The tax authorities are increasingly auditing online content creators. This raises questions about how to handle taxes on internet donations. Are these still considered gifts, or are they subject to personal income tax (PIT)? Recently, Rzeczpospolita published an article featuring commentary from Piotr Sekulski, PhD on this topic.
An error in CEIDG can have drastic consequences for entrepreneurs changing their form of taxation. What should you do if your notification of the change in the form of taxation doesn’t reach the tax office? What if the application submitted through CEIDG wasn’t processed? Are you at risk of paying PIT according to the progressive scale?
What does the increased interest of the tax authorities in B2B contracts mean? Is there a revolution coming on the labor market? Will tax offices start the process of reclassification of a b2b contracts into an employment contract? Recently, Gazeta Wyborcza published an article containing a comment by Piotr Sekulski, PhD regarding this issue.
Due to the recent clear shift in the tax authority’s approach to the lump-sum taxation of IT specialists, a comment by Dr. Piotr Sekulski has been published in Rzeczpospolita. This article addresses the issue of recent tax rulings where the tax office has negatively opined on the possibility of applying the 8.5% lump-sum rate for activities that were previously considered unrelated to software development. In practice, this new approach means an expansion of IT industry activities subject to a 12% lump-sum tax, rather than the previous 8.5% rate.
Representative at the company’s expense – does the tax office agree to a family member being an expense in the company? What are the consequences in such a situation? Recently, Rzeczpospolita published an article containing a comment by Piotr Sekulski, PhD regarding this issue.
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.
An 8.5% rate of lump-sum taxation for IT specialists has become a topic of significant interest to the tax authorities in recent months. Since February, we have encountered a series of unfavorable tax rulings regarding services classified under PKWiU codes 62.01.11.0 and 62.01.12.0. The first judgments from Provincial Administrative Courts (WSA) were also unfavorable for taxpayers. However, there is good news for taxpayers in such situations in the form of the latest rulings of the Provincial Administrative Court in Poznań on March 14, 2024, ref. no. I SA/Po 900/23 and the Provincial Administrative Court in Kraków of April 12, 2024, ref. no. I SA/Kr 202/24.
Is the answer to the question what is the appropriate lump-sum rate really so problematic? Why doesn’t KIS make life easier for taxpayers? What should you pay attention to when writing a motion for the tax ruling to KIS? Recently, Rzeczpospolita published an article containing a comment by Piotr Sekulski, PhD regarding this issue.
IT Managers – Lump Sum Tax Rate of 8.5%, 12%, or 15%? 11 July 2024
Lump sum and online advertisements revenue 11 July 2024
Can I apply the 50% tax deductible costs? 11 July 2024
Providing Services to a Company by a Board Member – is it Tax Optimization? 11 July 2024
Settlement of a low-value mandate contract 6 May 2024
