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


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?


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?

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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