Eland Tax Advisory

Corporate Income Tax (CIT)

We offer assistance in particular in the field of:

  • structuring individual transactions (e.g. companies transformations and mergers, contributions in-kind, provision of comprehensive services, tool manufacturing, e-commerce sales);
  • determining the nature and tax implications (and transfer pricing acceptability) of key transaction streams (flows) for the business entity or a group of business entities;
  • calculation of the national (Polish) minimum tax;
  • mapping transactions and improving processes in the company in order to efficiently implement Standard Audit File for Corporate Income Tax (SAF-T for CIT/SAF-T for PIT) or other record-keeping and reporting requirements;
  • tax assistance for, among others, family foundations, real estate companies, associations, sports clubs, housing communities, permanent establishments of a foreign entrepreneurs;
  • analysis of the risk of creating a permanent establishment of a foreign entrepreneur or practical aspects of settling an existing establishment in Poland;
  • assistance in correcting CIT settlements, also during tax, customs and fiscal audits/tax proceedings conducted by tax authorities, assistance in proceedings before administrative courts.
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