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Alcohol for disinfection as the tax-deductible cost

In the existing situation associated with the emergence of the SARS-CoV-2 coronavirus threat, many companies equip their offices with alcohol (spirit) for disinfection. This is primarily due to non-availability of…
Private clients

Tax residency during lockdown

Based on our experience and solutions introduced by some EU countries, the following provides details of the impact that COVID-19 has on the tax residency status of affected individuals. We…

Polish taxation rules for virtual currency exchange

The development of virtual currencies and an increase in the number of transactions related to them can be observed in recent years. Unfortunately, Polish tax law has not kept pace…
Private clients

Does a holding company run a (real) economic activity?

So far, the issue of holding companies conducting real economic activity has not been subject of lively discussions in Poland. Nevertheless, the provisions introduced by the legislator as a weapon…
Private clients

Italy – new tax reliefs attract foreigners

New Italian tax law introduced in June 2019 invites workers, entrepreneurs, sports stars, retirees and researchers to move their residency to Italy. Italian government offers potential residents sun, fabulous food,…

Winnings in sports competition and PIT tax return

Sports competitions evoke great emotions. Winnings – great pride, satisfaction and … often involve significant amounts of money. And we know that the latter is inevitably of interest to the…
Public procurement

How to correctly amend a public procurement contract?

An amendment of the concluded public procurement contract in comparison with the text of the offer is subject to numerous restrictions. The last amendment to the Public Procurement Law introduced…
Enviromental protection

New fee for rainwater

On 1 January 2018, a new act – the Water Law – will come into force. This act, still at the stage of work on it, evoked numerous controversies, in…
Enviromental protection

Permits for transport of wastes will expire

In recent times, businesses received electrifying information that a register was established, as expected for more than 5 years, of entities marketing products, products in packaging and entities managing wastes.…
Private clients

Legatio vindicatio effective abroad

The Court of Justice of the European Union issued an important judgement concerning international inheritance matters. It opens the road for effective transfer to heirs of the ownership title to…
Private clients

A foundation is not the founder’s money box

A private foundation may be an excellent tool to protect the family’s and company’s assets. In order to serve this function, it must be established with full awareness. What should…

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