Poland

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  • Poland: How to make business decisions taking into account the Polish tax system

    We share a complete guide on the Polish tax system in terms of basic charges like income taxation, VAT or real estate tax.
  • 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 exigir su construcción a una distancia media de más de 1 km de los edificios de viviendas. Además, los residentes de los municipios en los que iban a instalarse los parques carecían de influencia alguna sobre las inversiones. La enmienda aprobada en el Sejm pretende resolver dichas cuestiones.
  • 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.
  • 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 resident donor legal entities.
  • 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, allows for favorable tax treatment of humanitarian aid expenditures incurred by corporations. At the same time, tax deductions that had already existed before the special purpose act came into force are still available for the taxpayers. The possibility of benefiting from both tax preferences for the same expenditures simultaneously remains an open question.
  • 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 companies, not only in construction but also in other sectors connected to the rail sector.
  • President Andrzej Duda signed the law on tax changes provided for in the Polish Deal

    On November 15th, the Polish President approved immense amendments to the tax law, significantly affecting tax position of foreign investors, domestic companies and individuals.
  • 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 businesses, and individuals. It has been announced that the relevant legislative acts will be adopted by the end of September.
  • The government has announced new support programme for entrepreneurs: up to PLN 30 billion will be granted during the second quarter of 2021

    The government has announced the allocation of an additional PLN 30 billion to continue support for entrepreneurs under the new anti-crisis programme in the second quarter of 2021. In April alone, the amounts paid out to entrepreneurs will total PLN 7 billion - by comparison, in March the sum of support amounted to PLN 3 billion. According to the government's announcements, the measures will mainly focus on maintaining jobs, but the new programme is also to be a background of the spring economic rebound that will follow the third wave of the pandemic.