Month: May 2024

Month: May 2024

Mathematics to the rescue of lawyers. IP BOX relief – eligible employee remuneration costs and overall working time. Warsaw, May 23, 2024

In a recently issued judgment, the Supreme Administrative Court (NSA) dealt with the concept of general working time. It is essential in determining what part of employees’ remuneration may constitute an eligible cost for the purposes of the IP BOX relief.

Cash PIT method.  The government published a draft act amending the Personal Income Tax Act and the Act on flat-rate income tax on certain income earned by natural persons. Warsaw, May 21, 2024

The Cash PIT (Personal Income Tax) method is a newly introduced settlement method aimed at small business entrepreneurs. It allows for the determination of income generation dates from business activities and the deduction of income-related costs upon settling receivables. Here’s a comprehensive overview of how this method works and its implications for eligible taxpayers.

Liability of a management board member as a third party – the very formal requirements. Warsaw, May 21, 2024

Transferring tax liability for the tax obligations of a limited liability company to a third party requires that tax authorities meet a number of procedural requirements. It might seem that the very fact of the existence of arrears and the lack of grounds for exoneration premises decides the case to the detriment of the former management board member.