News
Foreign currency leasing at risk after judgment of Regional Administrative court in Warsaw
The taxpayer raises the risk of his business, including the risk related to the volatility of currency exchange rates, the Regional Administrative Court in Warsaw said in a case concerning the possibility of selling the subject of a currency lease agreement at a price lower than the market price in...
Read moreObligatory KSeF. Significant changes in the new bill
The draft amendment to the VAT law published on March 15, 2023 confirms that the deadline for the introduction of obligatory e-invoicing will be postponed to July 1, 2024. It was also decided to take into account some of the demands of, among others, entrepreneurs, accountants and the IT sector,...
Read moreSupreme Administrative Court perpetuates line of case law – leasing without cost limitations
In a recent judgment, the Supreme Administrative Court (SAC) again ruled that the restrictions provided for debt financing costs do not apply to operating leases. The second analogous ruling in this case demonstrates the formation of a line of jurisprudence favorable to lessees, which may already be the basis for...
Read moreDividend exemption only for beneficial owner – Supreme Administrative Court says
The new withholding tax rules, which effectively has come into force with the “Polish Deal”, have made tax settlement drastically more difficult for remitters. One of the biggest challenges is determining whether - and possibly how - tax should be withheld in the case of dividend payments to foreign parent...
Read moreIncome from abroad. How to properly account for them?
The development of remote work and the increasing mobility of workers, phenomena that accelerated during and after the pandemic period, have resulted in an increasing number of taxpayers facing obligations related to the settlement of income earned abroad (as well as the settlement of income earned in Poland by persons...
Read morePlanned changes in the energy performance of buildings
Soon, another step towards the development of green construction in Poland will be made. This will happen due to the new regulation of the Minister of Development and Technology, the draft of which provides, among others, for changes in the methods of determining the energy performance of buildings. The growing...
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