There is a chance of no healthcare contribution for proxies and foreign board members

From the beginning of 2022, persons appointed to perform functions by virtue of an act of appointment who receive remuneration in this respect, such as members of the management board, have been covered by the obligation to pay healthcare contribution. However, the matter is not clear in the case of foreigners, as well as proxies. The solution may be a request for an individual ruling to the NFZ (National Health Fund).

Categories Tax

Bad debt relief still not for all creditors

A new judgement of the Supreme Administrative Court regarding the possibility of applying the so-called bad debt relief may be interpreted as a defense of the tax authorities’ interests. The court stated that Polish regulations, which stipulate that the relief may be utilized only in cases where the 3 years period has not passed from the date of issuance of the invoice documenting the debt, are not contrary to EU law. This is a bad news for leasing companies, among others.

Categories Tax

Will remote work be finally regulated?

The Ministry of Family and Social Policy is working on the bill to standardise the rules of remote work. The draft stipulates that performing remote work will require an agreement with the employer, who will reimburse employees the cost of working outside the office. However, the employer will also be able to control the presence and work of the employees.

Categories Tax

The “Polish Deal” (“Polski Ład”) will directly affect the real estate market in Poland.

Limiting the possibility of tax depreciation of real estate in the so-called “real estate companies”, modification of the principles of taxation of residential leases and exclusion of tax depreciation of residential real estate – these are the most important changes from the Polish Deal that will have an impact on the real estate market.

Categories Tax

Acquisition of real estate in Poland by foreigners is not always easy

Although the current regulations on the Acquisition of real properties by foreigners provide for a number of exemptions from the obligation to obtain a permit from the Minister of Interior, as of January 1, 2021, citizens of the United Kingdom must apply for the permit. The permit will also be necessary if foreigners want to purchase real estate located in the so-called border belt.