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Sale and lease back in the Zone. Does it pay off?

2021-07-14

The Polish Investment Zone offers great opportunities, but it also poses many questions. Ascertaining properly the level of expenses and the moment they are incurred may prove a considerable challenge. Any mistakes made in such matters may prove very costly. This is because the decisions granting support make the public aid conditional on a proper settlement of the costs of a new investment. No wonder then that an increasing number of companies are opting for an additional protection in the form of a private tax ruling.

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Launching a production line. Supply of goods or provision of services?

2021-07-08

Implementing a major investment project, such as the preparation and launch of a production line, is not only an organisational and logistics challenge. The investors and contractors must also face the requirement of proper qualification of the undertaking for tax purposes.

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Voluntary redemption of shares for cancellation without consideration. Does revenue arise?

2021-07-05
On March 11, 2021 the Head of the National Revenue Information Service (hereinafter called: ‘the KIS Head’) issued an individual ruling ref. no. 0111-KDIB2-1.4010.465.2020.2.AP concerning CIT settlements in connection with redemption of own shares for the purpose of their voluntary cancellation without consideration.
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