Legal residence of Ukrainian citizens in Poland before the outbreak of the war
Thanks to the provisions of the Act on Assistance to Ukrainian Citizens in Connection with the Armed Conflict in that…
The agent is entitled to a commission even when the client fulfills the obligation after the termination of the agency agreement
Compensation in the agency agreement The relevant provisions of the Civil Code do not dictate the type of compensation due…
When does a family foundation have to pay taxes?
A family foundation is subject to Corporate Income Tax (CIT). However, the family foundation is exempt from this tax. This…
There is no longer any doubt about how a company should enter the Estonian Corporate Income Tax (CIT)
During 2023, doubts arose regarding companies that transition to Estonian Corporate Income Tax (CIT) during the year rather than at…
The merger of companies without an increase in the share capital
Amendment to the Commercial Companies Code, which came into effect on September 15, 2023, expanded the scenarios in which the…
Merger of companies without an increase in the share capital
According to the Commercial Companies Code amendment that came into effect on September 15, 2023, the possibilities for applying the…
Is it necessary to obtain consent to receive a newsletter?
Translation to English: Mailing is a very common marketing tool, serving as a bridge to establish closer contact with potential…
Renting apartments as part of business activity with a lower real estate tax rate
In a groundbreaking judgment dated November 15, 2023, the Provincial Administrative Court in Warsaw (case file no. III SA/Wa 1346/23)…
Prohibition of trading in reservation agreements for apartments
The discussed issues concern two legal provisions included in the Act on the Protection of the Rights of the Purchaser…
A general partnership will not be subject to CIT (Corporate Income Tax) until liquidation
According to the provisions of the Corporate Income Tax (CIT) Act, a general partnership becomes a CIT taxpayer if an…