On September 15th, 2023 an amendment to the Polish Commercial Companies Code came into force, introducing new types of domestic and cross-border reorganizations. Following the amendment, changes to income tax acts and Tax Ordinance were also implemented. Changes related to cross-border reorganizations aim to implement EU directives (Directive No. 2019/2121 and Directive No. 2019/1115). At…
On September 1, 2023 the Regulation of the Minister of Family and Social Policy came into force, amending the Regulation on detailed rules for determining the basis for pension and disability contributions. According to it, the basis for the calculation of retirement and disability contributions is NOT the value of employer-financed meals made available…
The introduction of a deposit refund system in Poland is a huge financial and logistical challenge that awaits entrepreneurs in the coming years. What will change? The deposit refund system is a way to collect used beverage packaging from the market. An additional fee (deposit) will be added to selected beverages at the checkout. The…
Since the lifting of the state of emergency in Poland, many regulations and procedures related to transfer pricing have taken on a new dimension. In a previous alert dated 20 June, our experts discussed in detail the impact of this event on businesses and their rights and obligations >> link. In this Tax Alert, we…
As of July 1, 2023, the inheritance and donations tax-free amounts [idt][1] for each tax group will increase. At the same time, the controversial “charitable collections tax”, which was also due to apply from July, has been removed from the regulations. Legal status until June 30, 2023 The acquisition of property and property rights, from…
On 1 July 2023, the state of epidemic emergency will be repealed in Poland. This follows from the Regulation of the Minister of Health of 14 June 2023 on the repeal of the state of epidemic emergency within the territory of the Republic of Poland (already published in the Journal of Laws). Below, please find…
The amendment to the VAT Act [i.e., the Act of 26 May 2023 amending the VAT Act and certain other acts (Journal of Laws of 2023, item 1059)] commonly referred to as the SLIM VAT 3 package has been published in the Journal of Laws. The changes brought by SLIM VAT 3 will come into…
No possibility to submit a TP statement – announcement The Ministry of Finance has indicated in today’s announcement that until the new versions of the TPR-C and TPR-P forms are published, the applicable template for the TPR Information filed for 2022 is the last applicable template. However, a section regarding the statement on the preparation…
During the May holidays on May 2, 2023, the Ministry of Health published a draft regulation according to which the state of epidemic threat will be cancelled on July 1 of this year. From this day on, the suspension of deadlines for reporting domestic tax arrangements will also be revoked. What does this mean in…
From July 1, 2023, significant changes will come into force regarding the rules for lodging appeals against the decisions of the first instance issued by the Heads of Tax and Customs Offices. Appeals against such decisions will be submitted to the Directors of Tax Administration Chambers. Pursuant to the regulations in force in Poland since…