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.

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Archive of news

League of Lawyers Webinar on 29.04.2020 at 11 a.m. CET

On April 29, 2021, League of Lawyers will host a free webinar on foreign investment in Germany and Thailand. Learn from our speakers: Henning von Zanthier (Germany) and Nippita Pukdeetanakul (Thailand). Click here to register.

Congratulations to the BR Volleys!

We have been supporting the BR Volleys as sponsors for many years. Now the old and new German champions won the third final match against VfB Friedrichshafen and have thus secured the eleventh title in the club's history. We are very proud and delighted that the team won the championship even without our active support in the hall.

We were awarded as "TOP Tax Firm 2021″

Our firm is again this year among the "Top Tax Firms 2021″ in Germany in the following areas of work:

  • business consulting
  • international tax consulting
  • administrative enforcement
  • auditing

This is very valuable for us, because professionals recommend professionals in this ranking. Thanks to the opinions of tax advisors, we were also awarded in 2014, 2016-2020. We are very proud of our team. Thank you for the appreciation of our work!

LAWASIA & BRAK WEBINAR on 25.03.2021 - State Measures to Save Business during the Pandemic in Asia and Europe

Henning von Zanthier, partner in the Berlin office of VON ZANTHIER & SCHULZ, was one of the panelists at a webinar on “States' Actions to Save Business during Pandemics in Asia and Europe”, organized by the Law Association for Asia and the Pacific and the German Federal Bar Association on 25 March this year. Henning von Zanthier, as Chair of the Asian-European Subcommittee at LAWASIA, conceptualized the event to discuss the glaring differences between East Asian and European countries in combating the COVID-19 pandemic. The meeting discussed government action in the UK, Malaysia, Germany and China. Experts from all four countries talked about labor law support, special regulations under bankruptcy law and state financial assistance to companies. A recording of the webinar can be viewed on the LAWASIA website https://lawasia.asn.au/conferences-events/webinar-archive/state-measures-save-businesses-during-pandemic-asia-and-europe

Excellent Employer 2021

VON ZANTHIER & SCHULZ is "Excellent Employer 2021"! This is the result of the expert jury of the Berlin-Brandenburg Association of Tax Consultants - and praises, for example, our fair remuneration, our collegial working environment and our offers for flexible working time models. We are thrilled and very proud of this great award.

Best Tax Consultants & Auditors in Germany 2021

In the current special edition of Brand Eins, our firm was named Best Tax Advisors & Auditors 2021 in the segments of international tax advisory, business advisory and corporate accounting. That makes us proud. How did we come by this honour? In a survey by Brand eins among experts (tax advisors and auditors) and business and corporate clients (managing directors, employees from the finance department of companies), we were recommended several times in a two-stage survey and evaluation process. This strengthens us on our path. Thanks to the opinions of tax advisors, we were awarded in 2014, 2016, 2017, 2018, 2019 and 2020.


DATEV Digital Law Firm 2021

We are pleased to announce that we have once again been awarded the title DATEV Digital Firm 2021 by DATEV eG one of the leading representatives of the IT and application software industry for tax consultants, auditors and law firms https://www.smartexperts.de/. The award was given for the high level of digitalization and digitization of business processes as well as ongoing operations and customer service. We are proud of the title, we thank and congratulate the whole team of VON ZANTHIER & SCHULZ. DATEV was founded in 1996 and is one of the leading representatives of the IT industry in Europe, specializing in professional IT services in the areas of accounting, employee management, business economics and taxes.

Time for Talents! HWR German Scholarship

Since the beginning of the year 2021, we have been sponsoring the BMBF Deutschlandstipendium for the master's program "FACT" at the School of Economics and Law in Berlin (https://www.hwr-berlin.de/)! The scholarships will be awarded as of April 1, 2021/ summer semester. Our goal is to get in touch with especially talented and committed students and to support them in their studies.

New tax consultant from January 2021

We are pleased to inform you that we will strengthen our team in Berlin as of January 2021. Ms. Galina Chakalova (chakalova@.vonzanthier.com), tax advisor, has several years of professional experience and will, among other things, support our International Tax Law department.

VAT e-Commerce - how to correctly tax B2C sales from Poland

It often happens that goods of a Polish or foreign entrepreneur are delivered to a warehouse located in Poland, and from there the further sales (including foreign sales) are planned. Sales to private individuals from Poland abroad (B2C) are so-called distant sale to a person who is not a VAT payer. In this situation some entrepreneurs wonder when VAT shall be paid in Poland and under what circumstances in the destination country. This question is important because possible omissions in this respect may lead to liability for non-payment of the tax due. Entrepreneurs should also think about the documents used to confirm payment of VAT due abroad in order to avoid additional taxation in Poland.

Distant sale from Poland to another EU country and VAT

Distant sale from Poland is sale of goods transported from this country to a natural person (private individual) from another EU country that is not a VAT payer. Such a situation occurs when goods are delivered from a warehouse in Poland to a private person, for example to Germany.

A trader providing the above-mentioned services should remember that distant sale from Poland is taxable in Poland if:

(1) the net threshold for distant sale to the EU country concerned has not been exceeded and in this case additionally;

(2) no notification has been submitted to the Head of the Tax Office in Poland of the voluntary taxation of these sales in the EU country of destination of the goods dispatched despite not exceeding the threshold.

Exceeding the threshold or submitting an appropriate notification results in taxation of this sale in the EU country of destination of the goods.

How to check whether the threshold value has been exceeded?

Each EU country sets its own threshold for distant sale between € 35,000 and € 100,000 (e.g. Germany € 100,000, Austria € 35,000). The threshold refers to the value of net sales by distant sale to the EU country concerned made in a given calendar year. The threshold expressed in a foreign currency is converted in Poland according to the exchange rate announced by the National Bank of Poland on 01.05.2004.

For example, the limit for distant sale from Poland to Germany according to the EUR/PLN exchange rate of 4.8122 PLN as of 30.04.2004 is 481,000 PLN (rounded up to 1,000 PLN).

When will distant sale be taxed in Poland?

The distant sale from Poland to an EU country will be taxed in Poland until the distant sale threshold set for that EU country is exceeded (unless an applicable notice is submitted). Once the threshold is exceeded, the distant sale will be taxed in the EU country of destination. This also applies to sales to that EU country in the year following the year in which the threshold was exceeded, even if the threshold was not exceeded in that following year.

For example, if in July 2018, distant sale from Poland to Germany exceeded the limit of PLN 481,000, so part of the distant sale from Poland to Germany in 2018 and all distant sale from Poland to Germany in 2019 is taxed in Germany. If this threshold is not exceeded in 2019, from 01.01.2020 the distant sale from Poland to Germany are again subject to taxation in Poland.

Do not forget about the documentation

It should be noted that despite exceeding the threshold of a given EU country, the taxpayer must have appropriate documentation to avoid additional taxation of these sales in Poland. In this case, it is the documentation that clearly confirms that the goods have been delivered to the buyer, who is in the EU country of destination of the dispatched goods. The above-mentioned documents can be very important for a possible control. It should also be remembered that after several years, when the entrepreneur does not remember the details of the sale, the authorities may ask for details of the transaction.

The changes in 2021

It should be noted that amendments to the law are planned for 2021, which will modify the existing regulations for the distant sale business. We will therefore keep you informed about the changes and new regulations. Knowledge of the legal environment enables effective management of the business conducted, which in the context of the uncertainty on the market is of considerable importance for the conduct of business.

If you already have questions regarding distant sales, please contact us. After we have familiarized ourselves with the individual situation, we will explain any doubts and try to find effective solutions tailored to the needs of the company. 

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