Newsletters and alerts

Newsletters and alerts

5% CIT in Poland thanks to IP BOX/Innovation Box

In the recent days we have learnt about draft legislation amendment to the CIT/PIT law introducing a preferential 5% tax rate applying to qualified income from qualifying intellectual property rights. more

Crido Taxand Flash - July 2018

31. July 2018
In this number: Is it possible to pay CIT on a contribution in-kind if it in fact did not take place?, MLI comes into force and changes Polish agreements, Explanations of the Ministry of Finance regarding the mechanism of split payment have been released... more

Transfer Pricing in Poland – revolution again?

The draft amendments to CIT and PIT Acts were published on July 16, 2018. The draft legislation introduces many changes for taxpayers, specifically in transfer pricing. Some changes may be recognized as positive by taxpayers, other should be treated as a transfer pricing audits’ facilitation tool for tax authorities. more

Crido Taxand Flash - June 2018

30. June 2018
In this number: New versions of CIT-TP and PIT-TP forms after public consultations, CIT-TP / PIT-TP - The Ministry of Finance publishes the FAQ, Taxation of technical parts of wind farms with the property tax is getting closer... more

Crido Taxand Flash - April 2018

30. April 2018
In this number: Ministry of Finance presented the Methodology of due diligence assessment, Tax for the richest, Important Resolution of the Supreme Administrative Court regarding the extension of the VAT refund period... more

Simplified APA for tax-deductibility of I/C service charges – key assumptions revealed during the first Transfer Pricing Forum

April 17th, 2018
Last Thursday (April, 12th) the First Transfer Pricing Forum organized by the Ministry of Finance took place. The TP Forum was a gathering of representatives from tax administration, advisory, business and scientific communities to exchange comments and ideas on recent changes in transfer pricing regulations. The key topic on the agenda was the formal and practical approach toward benchmarking analyses, however other related topics were also raised, including the long-awaited plans of the Ministry of Finance to introduce simplified advanced pricing arrangements’ regulations (simplified APA). more

Crido Taxand Flash - March 2018

31. March 2018
In this number: Explanations from the Ministry of Finance regarding the extension of deadlines for transfer pricing, Transfer pricing and CIT-8 - how to fill in correctly?, New taxes for digital companies... more

Deadlines for the preparation of TP documentation in Poland extended

The resolution of Ministry of Finance on extension of TP compliance deadlines was published yesterday. more

Deadlines for the preparation of TP documentation in Poland will be extended / TP documentation obligations will be simplified

On Friday (16 February 2018), Ministry of Finance published a statement on its website about the ongoing works on extending the deadline for taxpayers in the area of Transfer Pricing for FY 2017 and 2018. In particular deadline for: preparation of local and master file, submitting of a statement to the tax authorities about the preparation of TP documentation as well as preparation of CIT-TP / PIT-TP report, will be extended by 6 months (for both FY 2107 and 2018). more

Crido Taxand Flash - January 2018

31. January 2018
In this number: Double taxation of CFC profits?, Member States will be able to freely adjust VAT rates, Institution of advance pricing agreements (APA) in view of new CIT rules... more