The new interpretation of KIS may turn IT industry taxation upside down.
SaaS revenues as capital gains?
A higher rate, possible loss of reliefs and a lot of question marks. Companies are already asking: what is going on?
If you work in IT or use a subscription model, read the article by our experts: Mariusz Tkaczyk, tax advisor, and Artur Bubrowiecki, tax advisor, specialists in the income tax team.
Link to the article: https://lnkd.in/dWV7wvmT
Works of art – not only fine arts, but also applied arts – are valuable investment assets, often included in the estate.
In this context, it is worth noting a relatively recent individual interpretation by the Director of the National Revenue Information Service, in which this authority recognised the sale of inherited collectibles (coins) at auction houses or on internet portals as an activity in the sphere of private asset management – even if the seller is an entrepreneur in the numismatic industry.
The topic was taken up on our Lexplorers blog by Aldona Leszczyńska-Mikulska, legal advisor and partner at GWW law firm.
Link to the article: https://tiny.pl/qtq2dtxy
Currently, three draft amendments to the Polish Citizenship Act, which are at various stages of the legislative process, are the subject of legislative work.
Although they were presented by intensely competing political camps and centres of power, it is possible to identify the basic assumptions common to all drafts, which boil down to establishing more stringent rules for obtaining Polish citizenship.
While the presidential and parliamentary drafts focus on extending the period of uninterrupted residence required to obtain citizenship, the legislative plans of the Ministry of the Interior and Administration envisage a more profound reform based on ‘four pillars’. Among these ‘four pillars’ is, somewhat unexpectedly, tax residence.
These issues are discussed today on Lexplorers by Aldona Leszczyńska-Mikulska, attorney-at-law.
Link to the article: https://lexplorers.pl/ustawa-o-obywatelstwie-polskim-zmiany-swietle-projektow-nowelizacji-rezydencja-podatkowa/
