Wraz z początkiem 2022 r. do ustawy o CIT wprowadzono przepisy ograniczające wysokość podatkowych odpisów amortyzacyjnych w spółkach nieruchomościowych. Zgodnie z art. 15 ust. 6 ustawy o CIT, odpisy amortyzacyjne dokonywane...more
At the beginning of 2022, provisions were introduced into the CIT Act limiting the amount of tax depreciation deductions in real estate companies. According to Article 15(6) of the CIT Act, depreciation deductions made by...more
Stan epidemii w związku z COVID-19 wprowadzono w Polsce 20 marca 2020 roku. Z dniem 16 maja 2022 roku, stan epidemii w Polsce został zniesiony i zastąpiony stanem zagrożenia epidemicznego. Podstawą prawną dla tej zmiany było...more
The state of epidemic for COVID-19 was introduced in Poland on 20 March 2020. As of 16 May 2022, the state of epidemic in Poland was lifted and replaced by the state of epidemic emergency. The legal basis for this change was...more
In anticipation of the draft government shield package for entrepreneurs, we present below the tools resulting from applicable regulations that you can use already today to eliminate the negative economic effects of the...more
In the face of the global COVID-19 pandemic, we would like to convey to all our clients and their families expressions of support and solidarity. The current situation requires action to be taken primarily to protect the...more
Legislative changes -
The Constitution of Business -
On 30 April 2018, the so-called Constitution of Business enters into force (with the reservation of a small number of provisions entering into force at later dates)....more
Check out our Tax Alert for news regarding transfer pricing documentation, clarifications from the Tax Authorities, and Court decisions in tax-related cases.
...more
On 1 January 2018, provisions of the Personal Income Tax Act were amended in respect of, among other things, the settlement of revenue generating costs by so-called “authors” (Art. 22 Sec. 9 Sec. 9a, and the new Sec. 9b of...more