The Firm advises its clients in relation to personal and corporate income taxes, VAT, excise duty, transfer tax, stamp duty, real estate tax, tax disputes, social security, and fiscal criminal law. The Firm represents clients before tax authorities of all instances and tax administrative courts, including the NSA (Supreme Administrative Court).
The Firm possesses extensive experience in the area of cross-border transactions involving, in particular, double taxation treaties and international tax planning.
The Firm has advised clients from the various business sectors like: banks, investment funds, insurance firms, car dealers, developers, telecoms, and supermarket chains with respect to all every day tax matters and tax planning. The Firm has advised to individuals, both Polish and expatriates, with respect to personal income tax. Examples of our broad tax experience include:
- Tax due diligence;
- Taxation of cross border transfers of interest, dividends and royalties;
- Taxation of branches and permanent establishments vis-à-vis corporations;
- With respect to personal income tax, our experience includes: taxation of board members, managers, employees, agents and expatriates;
- Taxation of stock option plans for managers and employees;
- With respect to VAT, our experience includes taxation of leasing transactions, securitization, cash-pool, debt transfers, service agreements, including immaterial services relating to trademarks and software, factoring, swap and forward transactions, exports, imports, intra community supply/delivery of goods;
- All tax aspects of construction, development and sale of real estate;
- With respect to corporate income tax, our experience includes: taxation of foreign exchange differences, debt redemption, transfer of debts and liabilities, debt into equity swaps transactions, debt transfers, sales of an enterprise, sales of an organized part of an enterprise, transfer pricing, thin capitalization, mergers and acquisitions, cash-pool, securitization, leasing transactions;
- Tax liability of board members for tax debts of the corporations managed by them;
- Tax liability of tax-paying agents and legal successors;
- With respect to transfer tax, our experience includes taxation of loans, share capital increases, transfer of shares and all types of assets/rights;
Transfer pricing experience includes:
- Preparing transfer pricing documentation;
- Establishing whether parties to a given transaction qualify as related parties for transfer pricing purposes;
- Tax reporting duties of Polish corporations vis-à-vis Polish tax authorities and F/X regulator;
- Verifying correctness and/or completeness of documentation supporting invoices issued by the providers/sellers in transactions between related parties;
- verifying level of the prices applied in the context of: (i) a comparable uncontrolled price (ii) a resale price and (iii) a reasonable margin ("cost plus") methods.
Taxation articles & publications
VAT Taxation of the rental of residential real estate. Warsaw, April 16, 2020
Rental of residential properties may be subject to three different VAT taxation regimes:
(a) exemption; (b) the 23% VAT rate and on; (c) the 8% VAT rate (so-called accommodation related services).
Tax - Overview, Purposes, Types of taxation and History
Colloquial expressions (blank invoices, unreal transactions, artificial transaction chain) and the tax law.
The Firm advises its clients in relation to personal and corporate income taxes, VAT, excise duty, transfer tax, stamp duty, real estate tax, tax disputes and controversies, social security, and fiscal criminal law. The Firm represents clients, both corporate and individual, before tax authorities of all instances and tax administrative courts, including the Naczelny Sąd Administracyjny (Supreme Administrative Court).
Tel:608 093 541 (Mobile)
AddressKancelaria Radcy Prawnego Bernarda Łukomskiego
Ul. Puławska 2, Budynek B,