Calculator

Tax

Poland

As local and international regulations become more prescriptive and enforcement gathers pace, dealing with the evolving tax landscape in a cross-border context presents you with a significant challenge. The number and complexity of tax investigations conducted by authorities is rapidly escalating and the need for tax adjustments is rising accordingly.

Our 350 tax lawyers worldwide are supported by strong technical tax intelligence teams that identify developments in tax law and policy affecting your business. This multi-disciplinary approach helps you develop robust structures that maximise tax effectiveness in alignment with your commercial strategy. Given the cross-border nature of today's tax issues, top corporates and financial institutions seek our advice in Central and Eastern Europe, given our global tax presence and our in-depth expertise in national tax laws.

I like the pro-business approach and creativity, and the lawyers always very quickly and very efficiently help us to solve problems. You can always rely on the team.
Chambers Europe, 2016

Whether you are a financial institution, multinational, fund, investor or high net worth individual, we understand your business and the tax pressures you face. Our teams work together across Central and Eastern Europe and beyond in the key areas affecting your business including VAT, international taxation, transfer pricing, e-commerce, M&A and investment funds, tax planning and financing. Our experts can help you manage tax control cases and deal with tax authorities as well as manage tax litigation cases, including challenging tax liability decisions. The right tax advice can make a material difference to transaction costs and, in some cases, avert serious consequences.

Our Polish team frequently advises on the creation of effective tax structures, restructuring of business entities, M&As and transfer prices. We specialise in international agreements on taxation of direct income, income from investments, as well as holdings and portfolio investments. We also provide advice on real estate tax, including tax on agricultural properties. We represent our clients before the tax authorities and administrative courts.

Read more Read less

Feed

Show only
13 October 2016
CMS Poland launches law competition for students
04/04/2017
Tax Information Exchange with Other Countries
The new “Tax Information Exchange with Other Countries Act” (the “Act”) comes into effect on 4 April 2017. The Act implements Directive 2011/16/EU and the OECD Common Reporting Standard into Polish national legislation.
13 October 2016
CMS Poland launches law competition for students
16/03/2017
Impending UK Inheritance Tax Changes
In the 2015 Summer Budget, proposals were announced to change the UK tax regime for non-domiciles. These proposals were the subject of a consultation paper which was published on 19 August 2016. The new regime will take effect as planned from 6 April 2017.
Iain Batty
16/08/2016
Greenfield Investments in CEE
10/02/2017
India Budget 2017 - 2018
On 1 February, Finance Minister Arun Jaitley presented India’s annual Union Budget for 2017-2018 (the “Budget”) for the fiscal year beginning 1 April 2017. The central aim in this year’s Budget appears to focus on the most vulnerable with increased spending.
19/03/2015
Double success for CMS Poland’s Tax team
01/12/2016
BEPS Update: Multilateral Instrument Published
The OECD has now published the multilateral instrument (“MLI”) that will implement certain of the treaty-related proposals from its project on tackling base erosion and profit shifting (“BEPS”).
19/03/2015
Summer internships at CMS Poland
23/11/2016
Autumn Statement: Reforms to the taxation of non-domiciled indivi...
The UK’s Chancellor of Exchequer delivered his annual Autumn Statement today. As previously announced at the 2015 Summer Budget and following the HM Treasury consultation published on 19 August 2016, the government has confirmed that from April 2017: .
02/07/2014
LNG terminal in Świnoujście – a success of the CMS...
18/11/2016
State aid: European Commission suspends Polish retail sales tax
The European Commission has issued a preliminary ruling that the Polish retail sales tax introduced by the Act of 6 July 2016 is incompatible with EU state aid rules. The Commission ordered the suspension of the tax until the final resolution of the case.
28/03/2014
Tax Insurance Capability
28/10/2016
European Commission publishes Corporate Tax Reform Package, relau...
As part of a Corporate Tax Reform Package, the EC has published four proposals for Council Directives. 1. Proposals to relaunch the Common Consolidated Corporate Tax Base First, the European Commission (“EC”) has announced that it is relaunching its proposal.
18/10/2016
Impending UK Inheritance Tax Changes
In the 2015 Summer Budget, proposals were announced to change the UK tax regime for non-domiciles. These proposals were the subject of a consultation paper Reforms to the Taxation of Non-domiciles: further consultation which was published on 19 August 2016.
31/08/2016
EU Anti Tax Avoidance Directive: Impact on Investment Funds
EU Member States recently reached an agreement on the EU Anti Tax Avoidance Directive 2016/0011 (the “Directive”). The Directive is aimed at tax planning practices currently widely used by multinational companies and builds on the OECD's Base Erosion and Profit.
13/07/2016
Retail Sales Tax
On 6 July 2016 the Parliament passed and forwarded to the Senate the draft act on the retail sales tax. The draft introduces a progressive tax, which will be imposed on revenue from retail sales, i. e. sales made to consumers (individuals not engaged in economic.
22/06/2016
Draft of the Tax Ordinance introduces a “Clause against tax evasi...
The clause in question gives the tax authorities the right to determine tax without taking into account the tax benefits that a taxpayer achieved due to certain actions. The tax consequences of these actions would be determined based on the state of affairs.