Małgorzata Olejnik
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Register of shareholders
At present, shares in Polish joint-stock companies and partnerships limited by shares that are not subject to mandatory dematerialisation under the Public Offering Act exist physically as paper certificates. These certificates are generally held by their owners, the shareholders. The register of shareholders will mean that…
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R&D tax relief: documentation and implementation
A taxpayer claiming R&D relief submits form CIT/BR with the tax return, showing the eligible costs to be deducted. The same applies, as appropriate, to the basis for calculating a payment under the relief. The first entries on the form are the expenditure amounts…
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R&D tax relief: eligible costs
Three principles should guide the identification of eligible R&D costs.
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Central Register of Beneficial Owners
A beneficial owner is a natural person who exercises control. Find out how beneficial owners are identified and why the CRBR filing deadline matters.
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500 Plus for Businesses
Business owners can currently claim several forms of ZUS contribution relief. In particular, those starting a business can use ‘start-up relief’, under which no contributions are payable in the first months of trading. The second option…
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Taxes: changes in 2019–2020
The Ministry of Finance estimates that almost two million taxpayers will pay no income tax at all. This concerns people under 26 working under employment contracts or contracts of mandate. Young entrepreneurs running their own businesses cannot…
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R&D relief: deduction and refund rules
R&D relief allows expenditure on research and development to be deducted from the tax base. In effect, the state covers nearly 20% of eligible R&D expenditure. Moreover, start-ups need not report a profit to benefit from…
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Business-Friendly Law Package: more than 70 promised simplifications for businesses
The bill’s authors propose treating sole traders as consumers in certain circumstances. Consumer protection would extend to contracts that are not professional in nature for that business owner. This would be determined by the scope of…
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Separate procedure for commercial cases
At the outset, the bill’s authors assume that participants in commercial dealings act professionally. They therefore require parties to follow a rigid procedural framework. This speeds up proceedings but also makes the outcome dependent on detailed knowledge of the rules governing commercial proceedings…
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Civil Procedure Code amendment: commercial proceedings return (1/2)
Separate proceedings in commercial cases are not new to Polish law. The former rules applied until 3 May 2012. Seven years after their repeal, the Polish legislature is returning to a separate procedure…