OUR TAX BLOG
Conflicting case law on tax-free status of a merger between sister companies with no share issue
The Commercial Companies and Partnerships Code was amended, with effect from 15 September 2023, to allow for short-form mergers between sister companies wholly-owned directly or indirectly by the same owner without the acquiror (successor company)
Poland to introduce deposit-refund system as of 2025 but further legislative changes are ahead
Poland is introducing a deposit-refund system with effect as of 1 January 2025. The mechanism was enacted by the Act of 13 July 2023 to amend the Packaging and Packaging Waste (Management) Act and certain
New customer service system for Tax Offices
A new customer service system was introduced in tax offices on 1 October 2024. As of that date, access to confidential details of individual taxpayer cases will be available only via a helpline operated by
Transfer pricing report (form TPR-C) to be filed soon
This is to let you know of the approaching due date for the filing of transfer pricing report (TPR-C) for tax year 2023. Businesses whose tax year coincides with the calendar year are required to
More changes in real estate tax
Yesterday we witnessed the publication of the latest, i.e. third, of a series of drafts proposing amendments to the Real Estate Tax Act ("RETA") which are supposed to take effect as of 1 January 2025.
PILLAR 2 implementing legislation has reached the parliament
After several months' worth of debates and consultations, the proposed legislation implementing Pillar 2 Directive was officially transmitted to the Sejm on September 25 under the title "An act concerning top-up tax on constituent entities
