German economy is one of the most rapidly growing in the world. No wonder Poles often decide to start a business there. Also, doing business in Poland is a popular choice for our Western neighbors. Nevertheless, businesses from two sides of the border face many problems. Primarily due to the legal system, including tax matters.
To meet the challenges faced by these organizations, we have set up the German Hub.
We advise businesses coming from the German language area (Germany, Austria, Switzerland) and support them in cross-border projects. We also support Polish investors who want to expand into international markets.
Many years of experience, expertise in tax law and foreign legal systems, fluency in German language as well as an understanding of the business culture of entrepreneurs – these are the assets we bring to the table and with them we serve our clients at the highest level.
Poland offers a number of opportunities to businesses from the German language area. What you should know:
- How can a business from a German-speaking country enter the Polish market?
- How to effectively run a Polish business in Germany, Austria or Switzerland?
- How to navigate through the maze of legal regulations?
Who are the services for?
- organizations from German-speaking countries who are moving their business to Poland
- Polish companies that operate or intend to operate in the German language area.
Our German Desk solutions ensure your business projects at the interface of German-speaking countries and Poland will be executed properly.
How can we help?
VAT
- VAT registration and establishment of a branch in Poland;
- Compliance;
- Mandatory National e-Invoicing System;
- fixed establishment;
- Intra-Community and chain transactions (including simplified triangular);
- Import/export of services;
- VAT deduction in Poland and VAT REF;
- e-commerce;
- settlement of tooling in Poland.
CIT
- Polish Investment Zone: CIT or PIT exemption for new investment,
- Research and development relief,
- Relief for expansion,
- Polish holding company,
- Construction plant – when it is created and what are the rules of profit allocation,
- Forms of investment financing (loans, leasing, factoring)
- Consortium / joint ventures – principles of settlement,
- Planning and support for the creation of international investment structures.
CUSTOMS
- customs exemptions;
- customs origin of goods under trade agreements with third countries;
- determining customs value of goods;
- tariff classification of imported and exported goods;
- transit of militaria through Poland;
- customs permits, in particular the AEO permit;
- non-tariff trade restrictions, e.g. CBAM and the ban on trade in goods produced using forced labor.
EXCISE DUTY
- applying the excise duty suspension procedure;
- movements outside the excise duty suspension procedure;
- marking of excise goods with Polish excise stamps;
- simplification of movements of excise goods from 13 February 2023.
TRANSFER PRICING
- establishing settlement rules between related parties / company and its establishment (construction, sales, other) – in line with the arm’s length principle,
- investment financing (loans, guarantees, cash-pooling) – designing settlement models consistent with the arm’s length principle,
- benchmarks – establishing arm’s length remuneration (commodity, service, financial transactions, etc.),
- TP documentation (Local File, Master File),
- support in bilateral and multilateral advance pricing agreements (Advance Pricing Agreements) between German and Polish tax administration,
- support in MAP agreements (Mutual Arrangements Procedures) aimed at eliminating double taxation between German and Polish tax administration,
- reorganizing capital group structures – restructuring analyses, calculating arm’s length ‘exit payment fees’.
PIT
- staff secondments
- incentive schemes
- effective employment structures
- business activities in Poland
- investments in financial assets
- personal taxes of executives
- tax benefits
- remote work
REAL ESTATE
- taxation of income from real estate investments.
- taxation of real estate turnover with indirect taxes (VAT, tax on civil law transactions).
- accounting for long-term contracts.
- consortium / joint venture – principles of accounting.
- construction plant – principles of profit attribution.
- selection of the optimal ownership structure.
- alternative forms of investment financing.
- tax depreciation.
- leasing and rental of real estate.
- accounting for expenditures and operating costs of real estate.
- real estate tax.
- tax due diligence.
Feel free to contact us
Katarzyna Kozakowska
Partner | Tax adviser E: katarzyna.kozakowska@mddp.pl T: +48 608 581 583
Dariusz Fistek
Manager | Tax adviser E: dariusz.fistek@mddp.pl T: +48 696 273 865
Rafał Sidorowicz
Senior Manager | Tax adviser E: rafal.sidorowicz@mddp.pl T: +48 506 788 582
Agnieszka Krzyżaniak
Partner E: agnieszka.krzyzaniak@mddp.pl T: +48 692 558 020
Iwanna Lewko
Manager | Tax adviser
E: iwanna.lewko@mddp.pl
T: +48 503 974 625