International Tax

Business Operations in Poland (Portfolio 7300)

  • This Portfolio contains information enabling foreign businesses to determine the best method of conducting their operations in Poland from both the tax and general legal points of view.

Description

Tax Management Portfolio, Business Operations in Poland, No. 7300, contains information enabling foreign businesses to determine the best method of conducting their operations in Poland from both the tax and general legal points of view. It describes the practical problems that confront foreign businesses operating in Poland, as well as many of the other legal details vital to the organization of a Polish company.

The Portfolio provides a detailed explanation of the Polish system of income taxation, analyzing the statutory and procedural framework of Polish income taxation as applied to individuals and corporations. In addition, the Portfolio discusses the value added tax and excise taxes, the stamp duty, real estate tax and the inheritance and gift tax.

The Worksheets in the Portfolio contain a number of tax-related forms, including income and value added tax monthly returns. The Worksheets also contain a list of double taxation agreements and related protocols, a comparative table of withholding rates, and the Poland-United States Income Tax Treaty. A complete list of documents appears in the Table of Worksheets.

This Portfolio may be cited as Boruc, 7300 T.M., Business Operations in Poland.


Table of Contents

Detailed Analysis
I. Poland — An Overview
II. Operating a Business in Poland
III. Forms of Doing Business in Poland
IV. Principal Taxes
V. Taxation of Domestic Corporations
VI. Taxation of Foreign Corporations
VII. Intercompany Prices: Adjustment and Reporting
VIII. Taxation of Partnerships
IX. Taxation of Resident Individuals
X. Taxation of Nonresident Individuals
XI. Shares
XII. Value Added Tax and Excise Tax
XIII. Transfer Tax
XIV. Stamp Duty
XV. Real Property Tax
XVI. Inheritance and Gift Tax
XVII. Tax on Means of Transportation
XVIII. Substance Over Form and the Tax Law Circumvention Clause
XIX. Binding Rulings Issued by the Minister of Finance
XX. Controlled Foreign Corporation (CFC) Regime
XXI. Avoidance of Double Taxation
Slawomir_Boruc
Slawomir Boruc
Principal
Baker & McKenzie Krzyzowski I Wspól
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