tax | In Principle

Special economic zones, Hi-Tech Park Belarus, and the China-Belarus Industrial Park are just a few of the projects in Belarus offering highly favourable investment conditions, particularly in the area of taxation.

If this question is raised in order to establish the amount of real estate tax, the Polish Classification of Buildings does not provide a sufficient answer.

The manner in which a structure on land is defined determines the tax consequences of sale of the land.

In order for VAT to apply to letting of real estate, it is not necessary that the property be let as part of the landlord’s business activity.

The tax consequences of sale of land in Poland depend on how the structures on the land are classified.

Whether VAT is charged on the sale of commercial premises depends on whether, and when, the initial occupancy of the space occurred within the meaning of the VAT Act.

Examples from the case law on automobile insurance

From 1 January 2012, the tax treaty between Poland and Switzerland authorises the countries to exchange information that may have a major impact on tax enforcement.

What are the obligations, barriers and costs that an existing company must deal with before beginning to provide accounting services as an additional business for outside entities?

If business operations are not generating the expected profits, instead of closing down the business it is possible to suspend operations for a certain period. How should one go about this in a legal and effective manner?

If a taxpayer has generated a loss and plans to carry it forward to apply against income earned in subsequent tax years, the taxpayer may have to retain its tax records and related documents for up to 11 years.

Amendments to the Corporate Income Tax Act and the Personal Income Act in Poland went into force on 1 January 2011, including changes in the tax treatment of share redemption transactions.