In Poland, there are many variants of personal income tax (PIT). We can distinguish between flat-rate PIT at a rate of 19%, general PIT with rate progression, lump-sum tax on income, capital gains tax and special rules for taxing income from real estate. In addition, there are separate rules for calculating health insurance premiums and solidarity levy on income above PLN 1 million. All of these factors must be taken into account when choosing a form of taxation of a given company or venture. Thanks to our experience, we are able to take all these aspects into account and optimise the structure of the company in order to minimise the levies. In addition to taxation with personal income tax, there are many other options for organising businesses, especially in the form of partnerships and capital companies. Depending on your business needs and goals, you can choose between general partnerships, limited partnerships, professional partnerships or capital companies. Many of these options require experience and creativity to minimise the levies and liability.

CIT taxation applies not only to companies based in Poland, but also to foreign companies that carry out activities in Poland, e.g. those that build or maintain retail outlets or obtain contracts through their agents. Tax in Poland may or may not be due, depending on the details of a given business activity. We are able to assess each situation and tailor the optimal solution for our clients.

We are specialists in the area of investments in Poland made by foreign entities. We offer, inter alia, full settlement of establishments created as part of long-term projects, as well as tax services for workers employed in Poland (social insurance contributions and personal income
tax). We provide comprehensive support for any venture in Poland. The CIT rate in Poland is relatively low – it is generally 19%, and for companies with an annual turnover of up to €2 million it is 9%. It is the only income tax in Poland that applies to legal entities. Due to the attractive CIT and PIT rates in Poland, more and more companies see the benefits of generating profits here. The consequence is the need for transfer pricing acceptable to both Polish and foreign tax administrations. We prepare analyses and documentation that allow you to run your business safely.

Do you need help with your settlement? Contact our law firm!