Due to the spread of the COVID-19 virus, a state of epidemic was in force in Poland from March 20, 2020. As a result of the improvement in the epidemiological situation, this state was lifted on May 16, 2022.

The tax-free amount for inheritance and gift tax depends on the relationship between the parties, and the so-called "0" tax group (spouse, descendants, ascendants, etc.) should also be mentioned

After analysing the regulations on lump sum tax on corporate income, the question may arise whether a company using Estonian CIT is obliged to prepare transfer pricing documentation?

The split payment method was introduced to reduce the VAT gap: when paying for an invoice by transfer, the VAT amount is transferred to a special sub-account of the payment recipient

Income tax laws provide for various methods of depreciation of fixed assets and intangible assets, the basic one being the straight-line method

Today we will talk about the flat rate for IT specialists – in accordance with the Flat Rate Income Tax Act, we will explain when the flat rate is 12% and when it is 8.5%