Poland: Guidance on partnership merger, transformation (Supreme Administrative Court decisions)
A report that includes summaries of recent decisions of the Supreme Administrative Court
A report that includes summaries of recent decisions of the Supreme Administrative Court
The KPMG member firm in Poland prepared a report that includes summaries of the following decisions of the Supreme Administrative Court issued on 17 January 2023:
- The court held (case file II FSK 1343/20) that a merger of a company and a partnership through acquisition of the latter is treated, for purposes of determining the applicable corporate income tax consequences, as an in-kind contribution by the partners of the partnership to the company in exchange for shares in the company.
- The court opined (case file II FSK 1355/20) on the costs treated as deductible in connection with the sale of a Polish limited liability company (LLC), which was formed through transformation of a general partnership in anticipation of a sale of a controlling interest in the LLC.
Read a January 2023 report prepared by the KPMG member firm in Poland
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