Publications

Civil Law Activities Tax Court of Justice of the European Union Supreme Administrative Court Tax advisory Taxes Value Added Tax

Taxation of Cash Loans – VAT or PCC?

It is a well-established belief in business practice that cash loans are subject to VAT. Many people assume that if a transaction is subject to VAT, it is automatically not subject to the tax on civil-law transactions (PCC). However, is this always the case? Not necessarily – the key issue here is whether the transaction…

Civil Law Activities Tax Law Regulations

Exemption from PCC Tax on the Purchase of the First Apartment

On August 31, 2023, changes to the Civil Law Transactions Tax Act (PCC Act) came into effect, introducing an exemption from the obligation to pay the PCC tax when acquiring the first apartment from the secondary market. This new solution can result in savings of several thousand to even tens of thousands of PLN for…