Recent years have seen increasingly more legislation intended to restrict tax optimisation opportunities as well as room for tax deductions. Poland has been a pioneer in the implementation of EU anti-avoidance directives, often extending their scope in the process. We find those changes a challenge and an incentive to devise new, effective and safe solutions.

Strategic and on-going tax advisory:

• We offer comprehensive support at all stages of the transaction: from planning through implementation to clearance
• We design efficient business financing structures having regard to thin capitalisation restrictions
• We support our clients in implementing solutions to decrease their tax liabilities, such as via R&D or IP BOX relief
• We develop safe and efficient procedures enabling proper deduction of expenses on professional (“intangible”) services
• We assist in creating tax groups and in receiving support in respect of businesses conducted in the Polish Investment Zone
• We offer support in correctly determining state aid entitlements and we ensure state aid compliance by verifying income allocation between exempt vs. taxable business

Tax reviews and procedures

• We offer tax reviews, including on-line, to mitigate tax risks for the company and for its management
• We offer broad across-the-board reviews of all tax affairs as well as targeted reviews focused on selected issues, such as WHT compliance
• We design and implement tax procedures to ensure tax compliance and limit any personal liability of those in charge

CIT compliance

• We offer full outsourcing of CIT compliance function, or regular compliance review of processes performed by clients or shared services centres
• We provide assistance during annual CIT preparation by verifying material P&L items for CIT calculation purposes
• We can take over tax compliance responsibilities during temporary absence of client’s tax team
• We have extensive experience in providing CIT compliance services for permanent establishments of foreign companies