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Home office either a foreign establishment for CIT purposes

On January 31, 2022 the Voivodeship Administrative Court in Gliwice (hereinafter: “WSA”) issued a ruling under docket no. I SA/Gl 1340/21, concerning the occurrence or otherwise of an establishment within the meaning of the CIT Act in connection with the employment of remote staff in the territory of Poland.
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The KIS Head has taken a stance on the possibility of recognising payments of a company to its shareholders as tax deductible costs.


On February 3, 2022 the Head of the National Revenue Information Service (hereinafter: the KIS Head) issued a private tax ruling, ref. no. 0111-KDIB1-1.4010.542.2021.2.ŚS, concerning inclusion of payments to shareholders of remuneration for non-pecuniary services performed for the benefit of the company by these shareholders as tax deductible costs.

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The Ministry of Health's statement of February 18, 2022 on persons appointed to serve on boards of legal entities.

The provisions of the Polish Deal in force since January 1, 2022 have implemented numerous amendments with respect to the calculation and payment of health insurance contributions. Among them is the implementation of compulsory payment of such contributions by members of management boards and companies’ general representatives (PL prokurent). In response to the doubts which have arisen concerning the implemented provisions, the Ministry of Health, in its brief of February 18, 2022, decided to dispel some of them.
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