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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.

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Andrzej Pośniak
03/07/2017
Over­view of Tax Re­forms in CEE 2015 - 2017
10/05/2017
CMS Pub­lic Pro­cure­ment For­um
We are pleased to in­vite you to the CMS Pub­lic Pro­cure­ment For­um that will be held at the Busi­ness Centre Club in Warsaw, on 24 May 2017. The event will dis­cuss re­cent trends and de­vel­op­ments in the pub­lic pro­cure­ment mar­ket both in Po­land and across Europe.
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.
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 in­di­vidu­als
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.
Arkadiusz Michaliszyn
28/03/2014
Tax In­sur­ance Cap­ab­il­ity
28/10/2016
European Com­mis­sion pub­lishes Cor­por­ate Tax Re­form Pack­age, re­launch­ing...
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.