The so-called return relief, which has been in place since the beginning of 2022, can be used not only by Poles returning to the country, but also by foreigners transferring tax residence to Poland. Although there is no shortage of conditions to be met in order to apply the preference, assuming that the maximum amount allowed is used, income of up to more than PLN 340,000 can be exempted. However, due to the draconian penalties that await taxpayers who make a mistake about the right to the relief, extreme caution should be exercised when using it.
We have written many times about disputes with the tax authorities regarding the possibility of using the bad debt relief and adjusting the tax base by the amount of receivables that have not been paid by debtors when more than two years have passed since the issuance of the invoice. To date, provincial administrative courts [WSA] have consistently agreed with taxpayers. This time, however, the Supreme Administrative Court also agreed with the taxpayer – represented by Gekko Taxens – which is an important step for the formation of a uniform jurisprudence practice in this regard.
The Ministry of Finance is working on the amendment of the tax ordinance. The proposed changes are extensive, and some of them are revolutionary and long-awaited, although the proposed solutions are still far from being ideal. Taxpayers may welcome the idea that the initiation of proceedings under the criminal fiscal code would no longer suspend the limitation period for a tax liability, and that tax liabilities secured by a mortgage or a lien could be statute-barred. However, some unfavorable changes are also planned, e.g. extending the possibilities of the tax office in the scope of blocking accounts.
Most of the provisions of the so-called developer act entered into force as of July 1, 2022. The main objective of the new regulations is to increase the protection of buyers of residential premises or houses from the primary market. The Act imposes on developers the obligation to provide the buyer with a wider range of information about the real property, as well as the presumption of defects recognition in the premises or a house. The new regulations also impose on developers the obligation to pay contributions to a special guarantee fund.