W 2019 r. zmieniły się przepisy regulujące kwestie podatku
u źródła. W 2020 r. podatników czeka kolejna nowelizacja.

Przeczytaj o planowanych zmianach i dowiedz się jak możemy Ci pomóc.

Podatek u źródła

In 2019 we faced in Poland a significant change in the withholding tax. In 2020 we expect further law changes in this matter.

Please read about the withholding tax in Poland and find out how we can help you.

Withholding tax

In 2019 hat sich in Polen die Rechtslage in Bezug auf die Quellensteuer erheblich geändert. In 2020 sind weitere Rechtsänderungen in dieser Hinsicht erwartet.

Bitte machen Sie sich mit diesem Thema vertraut und erkundigen Sie sich, wie wir Sie unterstützen können.

Quellensteuer

Your success is our goal

We are your attorney. Your tax consultant. Your financial auditor.

Your success is our goal

We are your attorney. Your tax consultant. Your financial auditor.

Your success is our goal

We are your attorney. Your tax consultant. Your financial auditor.

Your success is our goal

We are your attorney. Your tax consultant. Your financial auditor.

Your success is our goal

We are your attorney. Your tax consultant. Your financial auditor.

Your success is our goal

We are your attorney. Your tax consultant. Your financial auditor.

 

Your success is our goal

We are your attorney. Your tax consultant. Your financial auditor.

To content

News

LEGAL MARKET DAY 2020

Lukasz Dachowski, managing partner in the Poznań office of VON ZANTHIER & SCHULZ, will lead the discussion "What do clients expect from their lawyers?" during the LEGAL MARKET DAY 2020!

LEGAL MARKET DAY 2020 is the biggest conference for lawyers in Poland. This is the seventh edition. Approximately 200 lawyers took part in each of the previous ones. The special guest of this year's edition is a world-famous specialist, a futurologist in the legal industry, prof. Richard Susskind. Łukasz Dachowski will lead a discussion with Kamila Bury, LL.M., Michał Jackowski Prof., and Ryszard Sowa.

Małgorzata Justyńska legal advisor and tax advisor in our office will also take part in LEGAL MARKET DAY 2020.

Together with SEC Consult we declare war on hackers!

Attacks by hackers on companies to extort money are becoming more and more frequent and more expensive for German companies. We have decided to make our contribution to fight against hackers and to minimize the damage of enterprises, if possible: VON ZANTHIER & SCHULZ is therefore from March 2, 2020 cooperating with the Europe-wide and successful cyber security company SEC Consult Deutschland GmbH

SEC Consult offers immediate help around the clock in case of hacker attacks: in case of an attack technical countermeasures are swiftly initiated to ward off the hacker and prevent further damage (so called Incident Response). Within the scope of the forensic analysis the traces of the attacker are secured for potentially following legal steps.

VON ZANTHIER & SCHULZ provides legal support to SEC Consult in Germany, be it by determining the necessity of a legally required breakdown report, checking possibilities of recourse claims, or managing customer claims. As a preventative measure, we put on our hat as data protection officer and implement the DSGVO requirements in the respective company, which reduces the possibilities of claims against it.

White List of VAT-tax payers

From 01/01/2020 VAT-tax payers are obliged to make transfers to the bank account indicated in the so-called white list if the invoice amount exceeds PLN 15,000 gross. Payment to an account not included in the list will have the following consequences:

• expenses cannot be included in the tax deductible costs under the personal income tax and corporate income tax,

• The purchaser may be liable, together with the seller, for payment of VAT to an unlisted bank account number.

Exemption from this liability may be granted by timely (within 3 working days from the date of payment) formal notification to the relevant Tax Office. We recommend that you check the bank account details of your business partners before making transfers. These details can be checked on the following website: www.podatki.gov.pl/wykaz-podatnikow-vat-wyszukiwarka.

At your request, we will check the relevant information and, if necessary, send a notice to the Tax Office.

Bad debts relief - now also possible for personal income tax payers and corporate income tax payers

From 01/01/2020 Polish personal income tax payers and corporate income tax payers have the possibility to report losses due to bad debts, which until now was possible only for VAT-tax payers. By applying bad debts relief the taxable income may be reduced by the amount of unpaid receivables. Application of this relief is possible when:

• the debtor is not in bankruptcy or liquidation proceedings on the day preceding the date of the submitting tax return,

• less than two years have passed since the date of issue of the invoice or the date of conclusion of the contract which documents the claim, counting from the end of the year in which the documents were issued,

• the commercial transaction was issued as part of the creditor's and debtor's business and their income is subject to taxation in Poland,

• the date of payment of the invoice was not earlier than after 31/12/2019.

At your request, we can prepare a calculation of bad debt relief for the above tax

Tax microaccount

From 01/01/2020, taxpayers are obliged to pay all receivables related to goods and services tax, corporate income tax and personal income tax for an individual tax microaccount. The tax microaccount shall make it easier for taxpayers not only to pay taxes but also to obtain relevant certificates. An individual tax microaccount may be checked on the website of the Ministry of Finance: www.podatki.gov.pl/generator-mikrorachunku-podatkowego.

At your request, we can check your individual tax microaccount.

+49 30 88 03 59 0
berlin@vonzanthier.com
To top