Growing social awareness as well as regulatory and consumer pressure means CSR (Corporate Social Responsibility) is now an imminent part of any corporate agenda.
Long-term strategies followed by businesses today take into account not only business goals, but also the impact of their operations on the environment, local community and stakeholder groups. Acting responsibly and in a sustainable manner is no longer a choice, but a necessity.
Growing interest in social and green initiatives raises more and more questions about the tax aspects of such activities.
How can we help?
MDDP’s Green Taxes team specializes in ESG (Environmental, Social, Governance) tax matters. We also have the expertise and experience to support the implementation of any CSR projects and determine their legal and tax consequences. Our consulting covers in particular:
- Advising on tax classification of expenses incurred on CSR activities: review in terms of eligibility as tax deductible costs or exclusions (in particular: business entertainment costs).
- Assessing and listing available options in terms of tax reliefs and deductions for CSR activities.
- Supporting the classification of CSR activities for VAT purposes, including VAT deductions from expenses for CSR activities.
Assessing and listing available options in terms of tax reliefs and deductions for CSR activities, including the ‘sponsorship relief’ (cultural, sports and scientific activities for CIT and PIT taxpayers).
- Advising on the tax settlement of donations, including donations to NGOs (in the light of CIT and PIT regulations).
- Reviewing donations in terms of meeting objective and subjective conditions of the deduction.
We support non-governmental organizations, foundations and private philanthropists in all tax aspects of their activities.
We will answer all your legal and tax questions regarding assistance to refugees and victims of war, in particular:
- tax solutions supporting entities providing aid to Ukraine;
- CIT settlements of humanitarian aid and other aid activities undertaken by companies supporting those in need;
- VAT regulations on donations to refugees and those who fight in Ukraine;
- PIT solutions facilitating hiring individuals from Ukraine;
- regulations on legalizing the stay of these individuals.
Legal support
Together with Osborne Clarke – one of the largest law firms worldwide – we offer comprehensive legal support necessary to run socially responsible business safely and effectively: on the Polish market and globally. Having access to global know-how and experience of Osborne Clarke’s lawyers, we guarantee the highest quality of legal services.
Osborne Clarke’s team comprehensively supports in the area of CSR activities, including:
- support in establishing a foundation, including the founding capital, the founding deed, the statute, the documents necessary for registration;
- support in compiling ESG/CRS strategies;
- trainings for green officers;
- advisory in the field of labor law, including support in drafting anti-mobbing and anti-discrimination procedures and training for employees;
- assistance in cultural transformation of a business as well as building and implementing a diversity policy;
- support in drafting documents regarding donations and charity aid;
- support in drawing up the regulations of contests, competitions and external initiatives and ensuring their correct performance.
More information: https://www.osborneclarke.com/insights/topics/esg/location/uk
Feel free to contact us
Monika Dziedzic
Partner | Tax adviser | Attorney at Law
E: monika.dziedzic@mddp.pl
T: (+48) 22 322 68 90
Paweł Wyciślik
Senior Consultant
E: pawel.wycislik@mddp.pl
T: (+48) 504 400 864