Another success of the MDDP Practice! The Voivodeship Administrative Court in Gorzów Wielkopolski agreed with MDDP’s arguments that the merger of a limited partnership with a general partnership resulting in the creation of a new limited liability company is not regulated directly in the CIT Act, and thus the assets obtained by the limited liability company as a result of the merger, which will create its share capital or which will be partially allocated to supplementary capital should not constitute tax revenue for the limited liability company pursuant to Article 12 Section 4 Items 4 and 11 of the CIT Act.
As part of the project, a positive advance tax ruling was also obtained for the partners of the merging companies, according to which such a merger is PIT-neutral for them.
The verdict of the Voivodeship Administrative Court is the first verdict in such a case in Poland! On behalf of MDDP the case was led by Łukasz Kosonowski and Teresa Nowicka.