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Tag: taxconsulting

Inheritance and gift tax – continued deregulation

Posted on by kancelaria

This is not legislative déjà vu.

Although an amendment to the Inheritance and Gift Tax Act, which is part of a deregulation package, came into force on 20 August this year, in October the Sejm began work on another draft amendment… to the same act.

The draft (Sejm print 1837) introduces changes beneficial to taxpayers in terms of determining the date of the tax obligation, calculating the deadline for filing a tax return and the possibility of restoring it.

The proposed amendment is discussed on Lexplorers by Aldona Leszczyńska Mikulska, partner at GWW.

Link to the article: https://tiny.pl/fw-tzg2q

Tax residence and the 4 pillars: proposed amendments to the Polish Citizenship Act

Posted on by kancelaria

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/