Warsaw
Poland: Amendment of the Wind Energy Investment Act opens up new development opportunities
La Cámara Baja del Parlamento polaco (Sejm) aprobó, el 8 de febrero de 2023, una enmienda de la Ley de Inversión en Parques Eólicos y algunas otras leyes. Hasta su enmienda, la ley limitaba las oportunidades de inversión en parques eólicos, al…
The reconstruction of Ukraine, an opportunity for European entrepreneurs
Following Russia's aggression on February 24, 2022, Ukraine has been faced with the challenge of defending its borders, improving its administrative systems and rebuilding its damaged infrastructure.
Poland allows the creation of VAT groups from 1 January 2023
The new regulation facilitates management and may have a positive impact on financial liquidity in the capital group, whereas administrative activities related to the functioning of the VAT group are limited.
Ukraine: tax preferences for companies in Poland providing humanitarian aid in the wake of the refugee crisis
On March 12 2022 the Act on aid to citizens of Ukraine in connection with armed conflict on the territory of this country came into force. The special purpose act, in addition to regulating a number of issues related to the refugee’s stay in Poland…
Donations to Ukraine: a review of the corporate income tax treatment in Spain and Poland
Since the start of the invasion of Ukraine, many companies have been making donations to support relief efforts following the invasion. In this commentary we review the main corporate income tax implications of these donations for Spanish or Polish…
CPK: an ambitious Polish mobility project in the heart of Europe
Poland has plans to build the largest infrastructure project in the EU connecting Europe and Asia and making the country a passenger and cargo hub. This initiative, expected to mobilize over €30,000 billion, presents an opportunity for Spanish…
Poland v. PL Holdings: another milestone for the future of intra-EU investor-state arbitrations
In April 2021, an opinion of the Advocate General of the Court of Justice of the European Union (CJEU) was issued in a case expected to become a milestone for intra-EU investor-state arbitration. While many had hoped that there would be a place for…
Significant changes to taxation affecting companies and individuals under the Polish New Deal
On 8 September, the Polish Government referred to the Parliament (Parliamentary document No 1532) a proposal for extensive changes concerning, among other things, tax law, and affecting the tax situation of both foreign investors and domestic…
New Financial Shield 2.0 of the Polish Development Fund
The president has just signed a new Financial Shield to help entrepreneurs most affected by the second wave of the SARS-CoV-2 pandemic. The call for electronic applications is planned for the second half of January 2021. The amount of aid planned is…
Poland: Changes in corporate income tax (CIT) for 2021
The Finance Ministry has published a bill of amendment to the laws governing corporate income tax (bill of September 15, 2020). The bill states that corporate income tax will start being levied on limited partnerships, and places new obligations on…
COVID-19: Procedural and court deadlines cease to be suspended
On May 16, 2020 a new anti-crisis shield 3.0. entered into force. One of the most important amendments introduced by the shield is unsuspension of the procedural and court deadlines.
Shield 4.0 as the last part of the economic protection system during a pandemic
On May 20, 2020, the Polish government adopted the fourth and final package of anti-crisis solutions known as "Shield 4.0".