Law & Numbers - News Tax

CFC rules - first reporting to be submitted in 2016

14.12.2015 (Poland)

As of 1 January 2015 Polish tax law provides for CFC regulations. The regulations are in their general form similar to these applied in other countries and provide for some specific provisions required by Polish law.

As of 1 January 2015 Polish tax law provides for CFC regulations. The regulations are in their general form similar to these applied in other countries and provide for some specific provisions required by Polish law. In 2016 Polish taxpayer will file first CFC returns and will calculate for the first time the income from CFC which will be subject to 19% income tax in Poland. Structures allowing limitation of CFC requirements Polish taxpayers seek for structures which will allow to separate them from their foreign subsidiaries to which CFC regulations apply. There are few rulings issued in which Polish tax
offices and courts confirm interpretation of the regulations on CFC which are positive for the taxpayers.

For more information please contact:

Agnieszka Wierzbicka
wierzbicka@rklegal.pl
+48 22 292 03 59

Karol Kozłowski
kozlowski@rklegal.pl
+48 22 292 03 15






Warning: mysqli_close() expects parameter 1 to be mysqli, null given in /home/www/web614/html/inc/connclose.php on line 3
Die Datenbankverbindung wurde nicht geschlossen.