As of January 2022, the provisions of the MLI (The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting) Convention entered into force in…
As a result of the amendment of the Anti-Money Laundering and Countering the Financing of Terrorism (AML) Act of 1 March 2018, the Register of Activities for the benefit of…
COVID-19 is undoubtedly adversely affecting the construction industry. Investors and contractors are wondering if the pandemic may constitute a force majeure event and how to protect against the adverse effects…
The exceptional circumstances which we are facing in connection with the SARS-CoV-2 epidemic result in a multitude of new legislative solutions. These solutions are primarily aimed at facilitating and accelerating…
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…
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…
From January 1, 2019, changes regarding the so-called residential relief, i.e. the provisions of the Polish Personal Income Tax Act, related to tax exemption on income from the gainful disposal…
Special Economic Zones (SEZ) offer a number of facilities and tax preferences for enterprises operating in their area. What tax benefits can the companies operating within them count on? …
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…
Starting from October 13, 2019, the provisions introducing the Central Register of Beneficial Owners will enter into force in Poland, in response to the implementation of the EU Directive on…
The amendment to the provisions of the Polish Personal and Corporate Income Tax Acts has brought a number of obligations imposed on entities making payments such as, among others, dividends,…
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…
Once Article 14a of the Polish Corporate Income Tax Act went into force, it was uncertain whether this provision applied to situations where a company under liquidation passes on its assets…
Export of a work of art, either temporarily or permanently, requires a special permit, provided that certain criteria are met. Failure to receive such permit before exporting is considered a…
Pursuant to the regulations of the English law, a person, who has been excluded from testate or intestate succession, has a right to apply to a court for a reasonable…
Starting from January 1, 2019 an amendment of Corporate and Personal Income Tax Acts went into force with regards to the so-called tax on commercial real estate. It was then…
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,…
Albert Einstein once said that a question pertaining to taxes is too difficult for a mathematician. It should be asked of a philosopher. Unfortunately, the world famous physicist did not…
Foreign private foundations are becoming more and more popular among Poles as an instrument of inheritance planning and private assets protection. Polish Act on Counteracting Money Laundering and Terrorist Financing…
Pursuant to the Act on Counteracting Money Laundering and Terrorist Financing (“AML Act”), on October 13th, 2019 this year Poland will launch the Central Register of Beneficial Owners (“UBO Register”).…
It has been known for a long time that the law does not catch up with life. In particular, the modern life, where the majority of thigs are done through…
Under the “100 changes for companies” package, work is being performed at the Seym on the draft law on succession management of an enterprise of a natural person. It is…
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…
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…
Before the commencement of the construction, the investor must fulfil a number of duties. One of them is to submit a statement on holding a right to dispose of the…
On 9 July of the current year, the amended provisions of the Civil Code, regulating the statute of limitations of claims, will come into force. Changes are significant, because they…
Once, it was very popular in the Polish Ekstraklasa to hire Africans and Brazilians. An excellent example is Pogoń Szczecin whose basic team, in a match with Amika Wronki in…
Comments do not die away after yesterday’s (25 July 2018) precedent judgement of the Court of Justice of the European Union regarding a citizen of Poland – A. Celmer (C-218/16).…
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.…
