141 publications in this category. HWW lawyers' commentary on legal changes, case law and tax interpretations.
This naturally raises the question: is such an agreement legally binding in Poland? The answer is: yes, in many cases such agreements can be valid and …
Not only profit distributions are subject to taxation, but also so-called non-business-related expenses – in accordance with Article 28m(1)(3) of the CIT Act. Do donations constitute …
Business Deregulation 2025 – key amendments In 2025, the so-called Deregulation Package was passed, introducing over 40 legislative changes aimed at reducing administrative burdens and simplifying …
What is a tax audit? A tax audit is a comprehensive analysis of tax returns to ensure they comply with applicable regulations. It involves a detailed …
This applies, for example, to payments such as dividends, interest, royalties and fees for intangible services (consultancy, advertising, legal and accounting services). The standard WHT rate …
Polish Holding Company (PSH) The provisions on PSH enable limited liability companies, joint-stock companies or simple joint-stock companies to obtain holding company status, provided that certain …
A company’s debt – that is, the existence of financial liabilities to creditors, government agencies or business partners – does not rule out the possibility of …
By the end of 2024, foreign workers in Poland accounted for almost 7% of the total workforce. This level of participation by foreign nationals in the …
The obligation to prepare financial statements does not depend on the form of business activity or the size of the company. The key factor is the …
It is clear from the Explanatory Memorandum to the draft Act amending the CEIDG that it primarily concerns amendments to the provisions aimed at simplifying the …
The importance of the CEIDG for entrepreneurs The business register facilitates the running of a business. Entrepreneurs can use it to amend their registration details, set …
The matrimonial property regime applicable to the spouses has a direct impact on how property is settled following the dissolution of the marriage, particularly following a …
page 6 of 12
