In order to reduce the tax burden and the risk of tax settlements of taxpayers being challenged by the tax authorities, KPMG in Poland offers professional assistance in the process of obtaining binding tax rulings issued by the Minister of Finance. A favorable ruling is a valuable instrument in building tax optimization safety.

Representation in tax overpayment refund proceedings is also within the scope of our tax advisory services. Our professionals can assess the opportunity to recover overpaid tax, prepare formal motions and provide representation during the proceedings.

We also offer our support in the scope of the instrument of business optimization, i.e. rulings issued on the ground of the Freedom of Economic Activity Act.

KPMG may assist in:

• Professional preparation of formal motions
• Representation in proceedings
• Professional assistance in appealing against an unfavorable standpoint of the tax authorities.