Tax Advisory | Tax Services in Poland
We strive to provide clients with ready-made tax solutions. Our tax advisors provide consultancy with regards to the following types of tax in Poland:
- Value Added Tax (VAT)
- Personal Income Tax (PIT)
- Employment Tax (ET)
- Corporate Income Tax (CIT)
- Withholding Tax (WHT)
- Customs and Excise
- Transfer pricing (TP)
- Transaction tax (PCC)
- Property tax (PT)
- Tax Treaties (DTT)
- International taxes
- Local taxes
Variety of tax services in Poland
We provide wide variety of tax services which includes:
- representation before tax authorities
- representation in tax inspections
- representation in tax litigation
- representation in judicial review
- application for tax rulings
- tax due diligence
- tax audits
- tax planning
- tax advisory services
- tax compliance services
- tax consulting
Representation in tax procedures
We represent in various tax procedures, incl. inspections, audits, meritorical procedures, appeal procedures before Tax Offices, Ministry of Finance, ZUS. In tax judicial review process we represent before Supreme Administrative Court (NSA) and local Voivodeship administrative courts (WSA)
Legal & Tax Advisors one stop shop in Poland
We serve as legal & tax one stop shop as we not only a Law Firm but – DPG Tax – our daughter company – offers team of over forty tax experts, accounting, audit and payroll specialists. Polish tax services are provided on two levels – by the team of tax advisors and tax attorneys, and in case of complex projects – they are supported by tax lawyers from DPG Tax.
Tax Advisory Services in Warsaw, Kraków
We provide tax law services all around Poland and in particular in our offices in Warsaw and Kraków.
Tax consultancy and guidebooks
Our tax consultancy team for foreign investors prepared a practical guide: Taxes Guide in Poland. We also keep our customers updated regarding tax developments in Poland via newsletters and content aggregators as:
What we do?
Ongoing tax advisory
As part of ongoing tax advice, we provide:
- ad hoc tax support, day to day questions and answers
- practical advise regarding tax matters
- analysis of contracts, agreements, statutes, regulations and other documents in terms of their consequences in tax law
- assistance in the correct tax implementation of transactions, both domestic and foreign
- tax updates and newsletters – ongoing monitoring and informing clients about changes in tax law and their consequences.
There are a number of solutions in tax law that aim to reduce taxation for businesses. You can list such reliefs as, for example:
- tax relief for Research and Development (R&D)
- IP Box
- the opportunity to operate in a Special Economic Zone (SEZ)
- solutions adopted in the Act on certain forms of supporting innovative activities (the Act on supporting innovation).
Using them requires substantive and factual preparation, as well as introducing appropriate procedures in the company, and sometimes also obtaining approvals from relevant authorities, as is the case with SSE (Special Economic Zone) or solutions from the Act on supporting innovation. We provide comprehensive implementation of this kind of favourable tax solutions together with their security, e.g. in the form of individual interpretation, and we also represent entrepreneurs in these matters before administrative bodies.
International Tax Law
Entrepreneurs are increasingly operating not only on the domestic market, but increasingly address their offers to foreign entities. On the other hand, foreign entrepreneurs are eager to invest in Poland or do business in Poland. We help entrepreneurs in:
- seeking the best solutions in the field of double taxation, with particular emphasis on international agreements on the avoidance of double taxation, the possibility of applying abolition relief for individuals,
- defining the beneficial owner (beneficial owner),
- determining whether it is more profitable to conduct business in Poland through a tax plant or maybe by establishing a separate company,
- we provide assistance in the application of CFC (Controlled Foreign Company) regulations,
- establishing an tax obligation on withholding tax (WHT).
We also analyse the adopted solutions in terms of the risk of using tax avoidance clauses by tax authorities, both general and specific clauses (GAAR, SAAR).
Tax consultancy in M&A
Each form of merger, takeover and restructuring has tax consequences in terms of legal succession, tax liability for liabilities, the possibility of deducting tax losses, further use of tax benefits, validity of individual interpretations obtained, and payment of income tax. Our every proposal in the field of mergers, acquisitions and restructuring is analysed in terms of their legal effects in order to choose the best solution.
Tax rulings & Tax interpretations
The lack of uniform application of tax law, the multitude of jurisprudence and interpretation lines in tax matters are a significant impediment to doing business. In order to provide our clients with the best guarantees that secure their business and allow them to run a peaceful business, we draw up applications for:
- individual interpretations,
- binding tariff information in customs law (BTI),
- binding excise information (WIA),
- upon the entry of new provisions binding rate information in VAT (WIS).
We provide our clients with assistance in the event of tax proceedings, tax, customs or customs and tax audits. We also represent our clients in front of administrative courts in tax and customs matters.
Transfer prices advisory
We analyse whether there is an obligation to prepare transfer pricing documentation for given transactions. If such an obligation exists, we prepare transfer pricing documentation at the request of the Customer, both in domestic and foreign transactions. We also draw up Prior Price Agreements (UPC / APA) regarding transfer prices
Tax due diligence
We provide tax due diligence services. Their purpose is detection and elimination of possible tax risks. In particular, Tax Due Diligence is used in the cases of:
- purchase of real estate (especially in the context of VAT / PCC taxation of such a transaction)
- acquisition of an enterprise or an organized part of an enterprise (examination of the legal and tax situation of the acquiree and the effects on the acquirer)
- starting a business by a foreign entity in Poland (we advise on choosing the form of taxation, determining the form of transactions with foreign entities in the context of WHT and transfer pricing documentation)
Tax returns & tax reporting services
Tax reporting related services Along with DPG – our affiliated accounting firm – we provide day to day accounting services, tax reporting services, assistance in tax settlements and preparation of tax returns.
FAQ – Tax Advisory in Poland
What is the rate of corporate tax in Poland?
Standard rate is 19%. The reduced rate of 9% applies to small taxpayers. 0% for reinvestment (Estonian CIT) is available under certain conditions.
Does Poland have high taxes?
No – Poland does not have high taxes in comparison to Western Europe countries. However, level of tax bureaucracy seems to be higher.
Is there sales tax in Poland?
Yes – there is a sales tax – VAT – value added tax. Rate of VAT ranges depending on the product from 0 – 23 %.
What is the tax filing website in Poland?
Official tax fillings website may be found here: https://www.podatki.gov.pl/en/
Is there a tax treaty between US and Poland?
Yes, of course. Poland and US concluded Double taxation Avoidance Treaty, text available here: https://www.irs.gov/pub/irs-trty/poland.pdf