Substance related to assets and personnel as a key element of actual economic activity in light of the 2025 Withholding Tax Explanations

Substance related to assets and personnel as a key element of actual economic activity in light of the 2025 Withholding Tax Explanations

Corporate tax, Trochę o CIT

Asset and personnel substance is one of the most important elements in determining the status of the beneficial owner [hereinafter: ‘BO’] for the purposes of withholding tax [hereinafter: ‘WHT’]. The tax explanations published on 3 July 2025 by the Polish Ministry of Finance concerning the application of the so-called beneficial owner clause for withholding tax…

New mileage rates regulations will also apply to electric vehicles

New mileage rates: regulations will also apply to electric vehicles

Green Taxation, INSIGHT, Personal Taxes, Trochę o zielonych podatkach

Work is underway on a new regulation by the Minister of Infrastructure, which will update the rules for reimbursing the costs of using a private vehicle for business purposes (known as mileage rates). The planned changes will not only increase the rates but will also introduce clear guidelines for electric, hybrid, and hydrogen vehicles. This…

A new perspective from the CJEU on transfer pricing adjustments and VAT – the Arcomet Case (C-726/23)

A new perspective from the CJEU on transfer pricing adjustments and VAT – the Arcomet Case (C-726/23)

Transfer pricing, Trochę o VAT

Continuing the TP and VAT series, in which we discuss the most important cases regarding intra-group settlements (see: Intra-group settlements under the scrutiny of the CJEU – key issues in transfer pricing and VAT), this time we are looking at the Arcomet case (C-726/23), which introduces a new perspective on a well-known topic. The issue…

Economic power in light of the WHT Explanations – is this the end of uncertainty?

Economic power in light of the WHT Explanations – is this the end of uncertainty?

Corporate tax, Trochę o CIT

On 9 July 2025, the Minister of Finance published the long-awaited tax explanatory notes regarding so-called beneficial owner clause for withholding tax purposes (hereinafter: WHT Explanatory Notes). Their publication is of significant importance for withholding tax remitters and taxpayers who, since 2022, have been and continue to be particularly exposed to increased controls and proceedings…