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Tag: Taxes

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

Withholding tax on intermediary services – change in the approach of the Supreme Administrative Court

Posted on by kancelaria

The Supreme Administrative Court changes the rules of the game in withholding tax on intangible services.

The latest ruling of the Supreme Administrative Court may radically change the way tax authorities classify payments for intangible services provided by foreign entities.

The court clearly stated that it is not the name of the contract that matters, but the actual nature of the service provided. The line between intermediation and consulting or advertising is becoming increasingly blurred, and the tax risk for companies is growing. In our latest alert, we discuss the implications of the Supreme Administrative Court’s ruling, how it may affect entrepreneurs, and what steps should be taken to protect oneself.

Read the analysis below by Mariusz Tkaczyk, tax advisor, and Aneta Skowron, solicitor: https://tiny.pl/9x1dctxd

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/

Energy recovery without new excise duty obligations

Posted on by kancelaria

According to current case law and the interpretation of Article 11(2) of the Excise Duty Act, electricity recovered through recuperation does not constitute a new volume of energy subject to taxation.

Excise duty arises only when the electricity is released by the distribution system operator, i.e. when its quantity and value are actually settled. The energy fed into the grid (recovered) is in fact the same energy that was previously consumed, so there is no new generation within the meaning of the Act.
This approach confirms the favourable position for railway companies and traction system operators who recover energy from vehicle braking.
If your company settles electricity based on the recuperation process, it is worth verifying the method of calculating excise duty and the documentation from the DSO.

Need advice? Contact our experts Sebastian Gumiela and Dominika Kamińska.

Translated with DeepL.com (free version)