The sale of real estate by a foundation may be subject to a 25% tax
Table of contents: 1. What did the applicant ask? 2. Is the sale of real estate by a family foundation…
Fixed Assets Created in R&D Activities and the Right to Tax Relief
Table of Contents: 1. What is the R&D Tax Relief? 2. Do Depreciation Deductions Qualify as Eligible Costs? Depreciation…
Does Operating Leasing Constitute a Tax Scheme?
Table of Contents: 1. What Tax Benefits Does Operating Leasing Provide? 2. Should a Tax Scheme Be Reported for Operating…
Higher Interest on Overpayments Following a CJEU Ruling
Table of Contents: 1. Current Legal Framework 2. How Will the Interest Be Calculated After the Changes? According to…
Higher Penalties for Tax Crimes in 2025
Table of Contents: 1. In what situations is a tax penalty fine issued? 2. Tax offense or tax crime? 3.…
A breakthrough in excise duty on so-called “crew vans”?
Table of Contents: 1. When is excise duty due for van conversion? 2. Do crew vans fall under excise duty?…
Another Ruling on Emission-Free Mergers Fails to Resolve Doubts
Table of Contents: What is a simplified merger? What are the tax implications of a simplified merger? What is the…
The Tax Authority Blocks Simplified Mergers
Table of Contents: What is a Simplified Merger? What are the Tax Implications of a Simplified Merger? On September 15,…
A cash donation is taxable, but a bank donation is not
Table of Contents: 1. When is a donation from close family members exempt from tax? 2. How to transfer a…
Time to Prepare for Mandatory JPK_CIT
Table of Contents: 1. What is the timeline for the implementation of JPK_CIT? 2. What is the scope of JPK_CIT…
