Income Taxes

The Corporate Income Tax Team provides comprehensive advisory services in the following scope:

• advice and assistance in solving problematic issues in day-to-day business activities, including checking correct categorization of income and expenditures;
• tax analysis of standard agreements and drafting amendments minimizing adverse tax consequences or preparing new drafts and/or standard templates (e.g. license agreements, management contracts, technical consulting contracts, business consulting contracts) and developing rules for documenting transactions conducted on the basis of standard forms;
• tax analysis of mergers, takeovers, equity restructuring and liquidation of business entities, in terms of general assessment of benefits and costs of the planned transactions, optimization of trading in shares, minimization of tax risks connected with the takeover of assets, and optimisation of business liquidation;
• investment planning aimed at minimizing tax burdens, including international structures;
• advice on tax efficient ways of accumulating funds to finance operational and investment activities, including preparation of comparative reports for different types of business finance in terms of the client’s needs and requirements, external circumstances and formal legal requirements, with a special focus on modern cash management instruments (such as cash pooling); 
• inter-company loans, with a special focus on transfer pricing issues, thin capitalization and – in the case of foreign finance – withholding taxes; 
• tax advice on equity investments, including analysis of the legal and tax consequences involved in the purchase/sale of securities and derivative financial instruments;
• assistance in obtaining official tax law interpretations regarding CIT;
• assistance in the preparation and calculation of tax liabilities in tax returns.

The PIT and Social Security (ZUS) Team renders comprehensive advisory services to employers and employees, foreigners and Polish citizens, including the following types of services:

• planning employment structures for foreigners in terms of tax and social security efficiency and optimization;
• planning employment structures for Polish citizens abroad in terms of tax and social security efficiency and optimization;
• developing efficient remuneration solutions (in terms of tax and social security) for managers, management and supervisory board members; 
• preparation of annual tax returns;

• planning tax settlements for foreigners;
• assistance in preparing foreigners, directors and employees for a PIT audit and proceedings concerning tax offences or crimes.