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Tax

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

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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01/06/2022
CMS Next
What’s next? In a world of ever-ac­cel­er­at­ing change, stay­ing ahead of the curve and know­ing what’s next for your busi­ness or sec­tor is es­sen­tial.At CMS, we see ourselves not only as your leg­al ad­visers but also as your busi­ness part­ners. We work to­geth­er with you to not only re­solve cur­rent is­sues but to an­ti­cip­ate fu­ture chal­lenges and in­nov­ate to meet them.With our latest pub­lic­a­tion, CMS Next, our ex­perts will reg­u­larly of­fer you in­sights in­to and fresh per­spect­ives on a range of is­sues that busi­nesses have to deal with – from ESG agen­das to re­struc­tur­ing after the pan­dem­ic or fa­cing the di­git­al trans­form­a­tion. We will also share with you more about the work that we are do­ing for our cli­ents, help­ing them in­nov­ate, grow and mit­ig­ate risk.To be able to provide you with the best sup­port, we im­merse ourselves in your world to un­der­stand your leg­al needs and chal­lenges. However, it is equally im­port­ant that you know who we are and how we can work with you. So, we in­vite you to meet our ex­perts and catch a glimpse of what is hap­pen­ing in­side CMS.En­joy read­ing this pub­lic­a­tion, which we will up­date reg­u­larly with new con­tent.CMS Ex­ec­ut­ive Team
20/05/2022
DEBRA – The new EU tax ini­ti­at­ive aim­ing at pro­mot­ing a fair and sus­tain­able...
With­in the EU a wide­spread asym­metry ex­ists between debt and equity fin­an­cing. Usu­ally, in­terest is tax de­duct­ible from the cor­por­ate in­come tax base while di­vidends do not be­ne­fit from such ad­vant­age...
12/04/2022
CEE Green­field Guide 2022
CEE coun­tries con­tin­ue to at­tract sig­ni­fic­ant for­eign dir­ect in­vest­ment in green­field op­er­a­tions. In­deed, many man­u­fac­tur­ing busi­nesses fo­cus on ex­pand­ing ca­pa­city in CEE coun­tries, some­times at the ex­pense...
29/03/2022
Ap­plic­a­tion of State aid law to tax meas­ures: 2021 re­view and 2022 out­look
By sev­er­al rul­ings is­sued in 2021, the Court of justice of the EU (CJEU) has spe­cified its case-law on the veri­fic­a­tion of two re­quire­ments for tax meas­ures to fall with­in the scope of State aid: the...
28/03/2022
Ger­many: Cross-bor­der em­ploy­ee as­sign­ments - li­ab­il­ity for wage tax?
The de­cis­ive factor for wage tax li­ab­il­ity in the in­ter­na­tion­al as­sign­ment of em­ploy­ees is not who pays the wage. For the em­ploy­ee, the ques­tion is: in which coun­try must the in­di­vidu­al pay tax on his...
14/02/2022
Con­sequences of the Court of Justice of the European Uni­on rul­ing on the...
The Court of Justice of the European Uni­on (here­in­after, “CJEU”) has de­clared the gen­er­al rules on pen­al­ties for tax of­fences re­lated to the in­form­at­ive de­clar­a­tion of over­seas as­sets and rights ...
03/02/2022
Tax treaty between France and Colom­bia: Fi­nally entered in­to force!
France has an ex­tens­ive net­work of tax treat­ies in Lat­in Amer­ica. However, Colom­bia was still a coun­try with which France had no tax treaty entered in­to force, des­pite a tax treaty be­ing signed back in...
30/12/2021
Pil­lar 2: Mod­el rules to im­ple­ment in­ter­na­tion­al tax re­form pub­lished
The OECD pub­lished on 20 Decem­ber 2021 the tech­nic­al de­tails of the im­ple­ment­a­tion of "Pil­lar 2" to es­tab­lish min­im­um tax­a­tion of mul­tina­tion­al groups. The gen­er­al ar­chi­tec­ture of the rules is con­sist­ent...
23/12/2021
Min­im­um tax­a­tion of groups and shell en­tit­ies: two new draft dir­ect­ives...
On Decem­ber 22, 2021, the European Com­mis­sion pub­lished two draft dir­ect­ives: the first one is the European ad­apt­a­tion of the mod­el rules pub­lished two days earli­er by the OECD in or­der to guar­an­tee a...
09/12/2021
Re­duced VAT rates: agree­ment reached by EU Fin­ance min­is­ters to up­date...
The Coun­cil of the European Uni­on reached a polit­ic­al agree­ment on 7th Decem­ber 2021 for the ad­op­tion of a dir­ect­ive aim­ing at mod­ern­ising and har­mon­ising the rules for the ap­plic­a­tion of re­duced VAT...
10/09/2021
CSR and taxes: tax­a­tion is not only about money
At first glance, tax­a­tion and cor­por­ate so­cial re­spons­ib­il­ity (CSR) ap­pear to be dis­tant fields, an­ti­nom­ic even. Yet they have come to­geth­er over the past two years to form two sides of the same coin...
19/07/2021
CMS Po­land an­nounces twenty-three pro­mo­tions in­clud­ing two Coun­sel ap­point­ments
CMS Po­land is pleased to an­nounce that Adam Jodkowski, from the Dis­pute Res­ol­u­tion team, and Ag­nieszka Star­zyńska, from the Com­pet­i­tion Prac­tice and Life Sci­ences Group, have both been pro­moted to coun­sel...