Month by month, perhaps even day by day, we learn about new applications and capabilities of artificial intelligence. Can it lower our taxes? Certainly not on its own. It can't do that yet. However, it can help us work more efficiently. But can AI be used to benefit from research and development tax relief? According to […]

A family foundation is a legal entity introduced into Polish law in 2023. Its purpose is to secure, accumulate, and distribute assets for the benefit of the family. Legislators have limited the scope of business activities a family foundation can conduct. To the extent a foundation conducts its intended activities, it benefits from income tax exemption. If it conducts activities outside the permitted […]

VAT is subject to harmonization within the European Union. Each Member State's legislation is based on the VAT Directive (Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax). This eliminates any doubts about what constitutes an import and what constitutes an intra-Community supply of goods. However, the question arises as to what […]

By dividend we mean funds paid to shareholders, but there is nothing to prevent a dividend from being paid in kind – how is it taxed?

We usually present tax interpretations, but the reason for writing today's text is the recently published response to a parliamentary question regarding the National Tax and Customs Enforcement Agency

Today, among other things, we will discuss the situation when a shareholder's claim against the company for dividend payment is transferred to a family foundation - will the foundation also benefit from tax exemption in this respect?