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R&D tax deduction in Poland

The new, higher and easier in application tax relief for research and development (R&D) is available in Polish tax system since 2017.

Reverse-charge on domestic construction services

The amendments of the Polish VAT Act binding since 1st January 2017 introduced the new regulations regarding the reverse charge mechanism applicable to domestic supplies between two VAT payers consisting of the construction works.

Poland overhauls structure of fiscal administration

The main objective of the new regulations is, as its justifications says, to reduce tax fraud, improve collectability of taxes and customs duties, reduce the costs of treasury administration with respect to the amount of government revenue

Poland’s major tax changes for 2017

After years of discussion, Poland started to tax gains of non-residents on real estate companies, i.e. gains on shares, interest in tax transparent partnerships and collective investment vehicle units if at least 50% of assets of

GAAR comes into force in Poland

Poland has approved a general anti-avoidance rule (GAAR) which may be used retroactively with regard to undertakings or arrangemants made before its introduction.
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