Taxation of foreign businesses operating in Poland – when is CIT tax due?

Apr 10, 2024 | CIT

The taxation of the business activities of foreign companies in Poland frequently raises questions. Foreign entities that are not registered in Poland in certain cases have to face tax obligations in Poland. Under what circumstances will foreign entities be obliged to...

How to calculate income from intellectual property using transfer pricing

Mar 27, 2024 | Transfer pricing

Polish IP BOX and the UK Patent Box – what is the difference? The Polish IP Box relief allows, after meeting certain conditions, to benefit from a preferential tax rate of 5% on income obtained from created or improved intellectual property rights under personal...

CbC-P Obligation to provide information on a group of entities (CbC-P)

Mar 21, 2023 | Transfer pricing

We would like to remind you about the upcoming deadline for meeting one of the reporting obligations relating to transfer pricing, i.e. the deadline for submitting a notification regarding the obligation to provide information about a group of entities (CbC-P). Who is...

ORD-U form – Information on agreements concluded with non-residents

Mar 21, 2023 | Legal

Obligation to submit information on contracts concluded with non-residents for the tax year 2022, within the meaning of foreign exchange law, can still exist independently, regardless of the obligations to submit information about transfer prices for 2022. The...

Information on agreements concluded with non-residents (ORD-U form)

Mar 3, 2022 | Tax

Obligation to submit information on contracts concluded with non-residents for the tax year 2021, within the meaning of foreign exchange law, can still exist independently, regardless of the obligations to submit information about transfer prices for 2021. The...