Transforming a sole proprietorship into a limited liability company does not exclude the possibility of applying a 5% CIT rate under the IP Box relief.
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In our articles we focus on topics related to the current changes in Polish and international law, we analyze the consequences of amendments to tax regulations for taxpayers, and we describe planned developments and their consequences for business. We also focus on issues important for accounting departments, new reporting obligations, pointing out the practical effects of the implementation of the amended regulations on the daily activities of entrepreneurs.
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Full Deduction of PIT Advances under the Innovative Employees Relief Without Proportionality Requirement
This ruling is significant for entrepreneurs employing specialists engaged in R&D activities.
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Can e-sports earnings be subject to 10% PIT?
The diversity and peculiarities of individual electronic competitions mean that the revenue obtained from them may be taxed differently.
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Tax Highlights for Real Estate – may 2025
Spouses as a single VAT Taxpayer – what does the CJEU judgement mean for Polish Taxpayers? On April…
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Real estate companies: depreciation write-offs of assets not classified as fixed assets under accounting regulations – current status
Naświetlamy problematykę zagadnienia oraz dotychczasowy dorobek orzeczniczy.
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PON for 2025 on commercial real estate – initial conclusions after submitting property tax returns
On 1 January 2025, amended provisions of the Local Taxes and Fees Act (UPOL) came into…
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