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.
