International reorganisations

International mergers, demergers or transfers of registered seat are easier to implement from September 2023 thanks to new legal regulations. These processes are difficult to assess from the tax perspective, but doing them correctly can significantly increase the economic efficiency of companies.

What has changed?

It has been introduced:

  1. The possibility of cross-border transformation, i.e. the transfer of a company’s registered seat between Poland and another EU country without its liquidation, and cross-border demerger of a Polish company or a limited joint-stock partnership;
  2. An obligation to obtain a positive opinion of the Head of National Fiscal Administration (KAS) on a cross-border transformation, merger or demerger;
  3. A new, simplified (without issuing of shares) type of domestic and cross-border mergers (merger through acquisition);
  4. a new type of domestic demerger of a company (division by spin-off).

How can we help?

we will assess the validity of capital changes;

we will indicate conditions for non-taxation;

we will prepare the relevant legal documentation;

we will obtain opinions of the tax authorities, when necessary;

we will document the business justification.

Feel free to contact us

Monika Dziedzic

Partner | Tax adviser | Attorney at Law