Articles

  • New limitations in applying the 50% rate of tax deductible costs

    2017-11-15
    As of 1 January 2018 the legislator intends to introduce changes for the taxpayers applying increased tax deductible costs on account of performing creative work. These changes will have significant impact on many taxpayers, as the legislator intends to introduce certain provisions to the act that limit the group of entities entitled to apply increased tax deductible costs.
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  • Polish Investment Zone will be established

    2017-10-10
    The announced draft of the new act will hand over to investors a revolutionary investment tool, in the form of the planned Polish Investment Zone. The prepared regulations mean the expansion of the area of special economic zones from 14 locations of up to 312 000 square kilometres in total - an area covering the whole territory of the country, without any exceptions.
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  • Are you ready for the new regulations on personal data protection?

    2017-09-25
    This is the last call to implement the new conditions and procedures included in the GDPR General Data Protection Regulation adopted by the European Council and European Parliament in April 2016. Even though the Resolution enters into force in May 2018, the new regulations on personal data protection and processing require from the entrepreneurs a lot of work at their implementation.
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  • Tax relief for Research and Development - in 2018 even more favourable

    2017-09-14
    Recently, the draft act on R+D relief has undergone significant changes. The amendment changes the form and wording of the draft due to the negative reception by the taxpayers. Similarly to the previous text of the act, the changes comprise the subject of eligible costs incurred for the R+D activity with the possibility to deduct them from the tax base. At the moment, the text of the act is being reviewed.
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  • New possibilities in 2017 - One-off depreciation

    2017-09-05
    Pursuant to the Act on change in the act of personal income tax and corporate income tax of 7 July 2017, the provisions covering a large number of entrepreneurs investing in fixed assets with mechanism of one-off allowance have come into force. The above-mentioned Act has extended the scope of applying this mechanism of depreciation also to fixed assets with the initial value up to PLN 100 thousand.
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  • Drafted CIT changes as of 1st of January 2018

    2017-08-18
    The drafted act is to constitute another step towards reconstruction of tax income of the state and in particular income from CIT, at the same time covering a wide spectrum of criteria with its scope. The implemented provisions will significantly hamper conducting of activity mainly by large entities, and even though the legislator will not increase the CIT rate, it will increase the taxation base thanks to the tightening and the proposed changes.
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