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…
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…
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…