Poland: Recent tax developments relating to company reorganizations, lump-sum income tax, e-signing returns

Summaries of recent tax developments

Summaries of recent tax developments

The KPMG member firm in Poland prepared a report that includes summaries of the following recent tax developments:
 

Clearance opinion on transforming two limited liability companies into general partnership

A clearance opinion on transforming two limited liability companies operating within the same group into general partnerships (case file DKP2.8011.44.2021) was recently published. The key purpose of the transaction was to raise the entities’ credit score, improve flexibility in financing activities, and avoid increased operating costs. The tax authority found that even though the transaction resulted in a tax benefit, such benefit was not the primary purpose, or one of the primary purposes, of the transaction. Thus, the transaction was not treated as artificial or inconsistent with the tax law.
 

Extension of selected deadlines for remitters to meet their obligations with respect to lump-sum income tax

A decree on extension of selected deadlines for remitters to meet their obligations with respect to lump-sum income tax took effect on 31 August 2022. The decree extends the validity of the original statement exempting the remitter from the obligation to apply the pay and refund mechanism to withholding tax (Article 26(7f) of the CIT Act and Article 41(20) of the PIT Act) until the end of the remitter’s tax year, instead of two supplementary two months, as well as the deadline for submitting the follow-up statement (Article 26(7g) of the CIT Act and Article 41(21) of the PIT Act) until the end of month following the end of the remitter’s tax year instead the seventh day of the month following the expiry of validity of the original statement, as currently applicable.
 

New services of the e-tax office

The tax authority recently announced that the e-tax office application can now be used to submit a power of attorney to sign returns submitted by means of electronic communications (UPL-1) and a notice of revoking such an authorization (OPL-1). The notices may be submitted in person or on behalf of another individual or entity, provided that the user acts as a professional agent (attorney at law, legal or tax advisor). General attorneys may use the e-tax office to access the list of their principals and submit letters on their behalf, without the need to complete the identification and address data of the principal. The same simplifications have been made available for ZAP-3 forms.
 

Read a September 2022 report prepared by the KPMG member firm in Poland

 

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