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

Your success is our goal

Your success is our goal

Your success is our goal

Your success is our goal

Your success is our goal

 

Your success is our goal

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Archive of news

Business vs. Coronavirus

Dear Sirs,

on behalf of the DWK in Poznan and the team of the law firm VON ZANTHIER & SCHULZ, we cordially invite you to participate in a free webinar about business activities during the coronavirus pandemic.

The webinar in the Polish language will take place on Tuesday, 31 March 2020 at 11 a.m. on clickmeeting. The meeting will be held by attorney at law Karolina Barałkiewicz-Sokal and tax consultant Magdalena Stefaniak-Odziemska. The webinar takes about 45 minutes.

The webinar addresses the issues that are currently of crucial importance for entrepreneurs, in particular:

• relationships with employees,
• trade agreements,
• anti-crisis legislation.

How to join the webinar? If you are interested, please send a message to: carrieri@vonzanthier.com. A link to the meeting will be sent to the participants just before the meeting. To join the webinar, simply click on the received link or register here: vonzanthierdachowski.clickmeeting.pl/business-vs-coronavirus/register.

You are cordially invited!

Split payment

New rules for the split payment apply from 01/11/2019. This mechanism is based on the fact that the buyer can only transfer a net amount to the current account of the seller. The VAT is transferred to a special VAT bank account. The funds in the VAT bank account belong to the seller, but cannot be freely disposed. The funds may be used in particular to settle tax or other public law liabilities. A VAT bank account is automatically opened by the Tax Office, but this does not apply to foreign entities that do not have a bank account in Poland.

The split payment mechanism is mandatory as of 01/11/2019 for transactions documented by invoices issued in the amount exceeding PLN 15,000 gross and concerning among others:

• construction works;
• secondary raw materials and waste;
• electrical equipment;
• coal;
• engine petrol, diesel oils, heating oils and lubricating oils;
• steel and metal products.

If the new rules are not applied, the Tax Office may impose an additional tax obligation or the VAT-tax payer may bear the consequences resulting from the Fiscal Penal Code. At your request, we will be happy to check whether you are subject to the mandatory split payment mechanism and whether your invoice templates and payment processes are adapted to this.

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.

The cross-border changes in the value-added tax!

On 01/01/2020, the European changes to the VAT law came into force (so-called Quick Fixes). The new rules concern the following areas:

• New requirements regarding the EU registration for VAT purposes when carrying out intra-Community supply

• New documentation requirements to prove intra-Community supplies

• Call-off-Stock warehouse

• Chain transactions

It is worth remembering that the Polish legislator has not managed to introduce relevant legal acts into Polish regulations on time. The Polish Ministry of Finance has notified that until the introduction of the changes to the Polish regulations, Polish taxpayers will have a choice between applying the previous provisions of Polish law or the new provisions of the Directive (Implementing Regulation is directly applicable). However, this choice shall be consistent.

You will find more information in the short guide.

New legal acts in the area of licensing the liquid fuels in Poland

New legal acts amending regulations in the area of licensing the liquid fuels have come into force in Poland. The definition of liquid fuels was changed and the group of licensed liquid fuels was extended.

More information on this subject you will find here.

Best Tax Consultants & Auditors in Germany 2020

In the current special edition of Brand Eins/Theme Issue 14, our firm was awarded the title of Best Tax Consultant & Auditor 2020 in the segments of international tax consulting and business management consulting. That makes us proud. How did we receive this award?

We were recommended several times in a two-stage survey and evaluation proces conducted by Brand Eins among experts (tax consultants and auditors) and business and corporate clients (managing directors, employees from the financial sector of companies). This encourages us on our way.

We have also informed in November, that we received the prestigious Top Tax Advisory Office title in the field of international tax consulting. This was very valuable to us, because in this ranking professionals recommend professionals. Thanks to the opinions of tax advisers, we received this title in 2014, 2016, 2017, 2018 and 2019.

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