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

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Cooperation agreement

Taxpayers who have the greatest economic significance for the state budget in Poland (income of at least EUR 50 million) will be able to conclude a cooperation agreement with the Head of the National Revenue Administration from 01/07/2020. Conclusion of the cooperation agreement should primarily ensure mutual trust and clarity of the taxpayer's activity. The conclusion of the cooperation agreement should be made at the taxpayer's request and must be preceded by a preliminary inspection. After the conclusion of the cooperation agreement, control audits are carried out in order to verify the correctness of the tax obligations.

Conclusion of a cooperation agreement should be an opportunity to minimize the company's tax risk. Initially, the agreement should enable building constructive relations based on mutual trust.

We are at your disposal in case of any questions in this respect.

We have been awarded by FOCUS Special magazine!

We have received the prestigious Top Tax Advisory Office title in the field of international tax consulting. This is 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, 2019 and the current year.

We have also been awarded by Brandeins GmbH, the Institute of Market Research in Hamburg, in categories such as Administrative enforcement, Business management consulting, Auditing and International tax consultancy.

We are very proud of our team. Thank you very much for appreciating our work!  

Advanced Pricing Agreements APA

Advanced pricing agreements are a type of agreement with the head of the National Revenue Administration in which it was agreed that the amount and method of calculating the price applied in transactions between the companies of the group would correspond to the market price. The provisions governing the receipt of the agreement are amended, which means the following:

• simplified procedure for applying for a prior price agreement;

• the possibility of submitting an application by a foreign company planning to start up business in Poland;

• limitation of the conditions for inadmissibility of obtaining an APA;

• Standardization of the data contained in the application so that the scope of the application is consistent with that contained in the local file documentation.

Receiving an APA gives taxpayers the assurance that the terms of the transaction will not be challenged by the tax authority.

We would be happy to assist you in obtaining the Pricing Agreement.

Withholding tax

Withholding tax is a tax that is generally paid by Polish companies (tax payers) in connection with the certain payments to foreign companies, including the payment of dividends (19%), interest (loan or credit) or remuneration for consultancy services (20%). Previous regulations allowed for the exemption of such payments from withholding tax in Poland or were subject to a reduced rate of withholding tax (e.g. 5% or 15%), provided certain legal requirements were met. From 01/07/2020 similar rules will apply, but with other important changes.

If the amount paid out to the same taxpayer (i.e. the same foreign company) exceeds PLN 2,000,000.00 during a tax year, the taxpayer will be obliged, as a rule, to collect without exemption of withholding tax at an unreduced Polish withholding tax rate (as a rule 19% or 20%) and pay it to the Polish tax office in case of the excess over PLN 2,000,000.00.

The withholding tax can then be notified for reimbursement under a special procedure. Under the new rules, there are now two ways to waive the need to collect withholding tax, i.e. obtain a certificate of exemption from withholding tax or submit a declaration by all members of management board of the taxpayer.

We will be happy to assist you in obtaining tax benefit

Business vs. Coronavirus in Poland - Webinar in German language on 8.4.2020

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 German language will take place on Wednesday, 8 April 2020 at 11.30 a.m. on Webinarjam. 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.

You are cordially invited!

New VAT-tax rate matrix and binding rate information (WIS)

From the 01/04/2020, the VAT rates system will be simplified and harmonized. Uniform VAT rates will apply to the same or similar goods or services. VAT rates - reduced or increased - will also be revised. The basis for identification of goods and services for VAT purposes will be the Combined Nomenclature (CN) for goods and the Polish Classification of Goods and Services (PKWiU 2015) for services. As a result of these changes, VAT-tax payers will gain certainty in the application of the VAT rate. In case of uncertainty as to the application of the appropriate VAT rate, it will be possible to apply for binding VAT information (BTI).

Binding VAT Information (BTI) is an official decision confirming the correctness of the VAT rate applied to the relevant goods or services. This decision contains a description of the goods or services, the classification according to the Combined Nomenclature or the Polish Classification of Goods and Services and the correct VAT rate. The tax office will not be able to challenge the applicable VAT rate on the basis of binding VAT information.

Therefore, please consider whether you wish to confirm the correctness of the applied VAT rate as part of the Binding VAT Information.

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