Poland: Recent tax-related developments
KPMG member firm in Poland weekly update
KPMG member firm in Poland weekly update
The KPMG member firm in Poland prepared a weekly update covering the following topics.
- Polish personal identification (PESEL) to be treated as a tax identification number
- Polish-Czech inter-governmental consultations
- Clearance opinion on tax consequences of voluntary redemption of shares without remuneration
- Passenger cars used under lease contracts and made available for use against remuneration to subsidiaries and possible implications for tax-deductible costs
- Scope of the notion of revenue determining possibility of applying 9% tax rate
- Conditions for applying tax exemption under Article 17(1)(52) of the corporate income tax law
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