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)…
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…
Beware of tax optimization of management income
The Tax Office is taking a rigid stance regarding the members of company boards who optimize taxation by collaborating with…
Special Investment Fund – what does depreciation look like?
In addition to Estonian Corporate Income Tax (CIT), entrepreneurs have gained the option to choose a special investment fund (account)…
Distribution of historical profits of a company formed through the transformation of JDG is tax-free
Payment from a limited liability company formed through the transformation of a sole proprietorship, which originates from profits earned before…
The Tax Office changes its stance – no preference in Estonian CIT for limited liability companies formed through transformation
A sole proprietorship transformed into a limited liability company will not benefit from the same preferences in Estonian CIT as…
Special Investment Fund – Tax Optimization
Capital companies that meet the requirements for the so-called Estonian CIT but choose not to use this form of taxation…
Hidden Profits in Estonian CIT – Is There Anything to Worry About?
Many companies are inclined to switch to the Estonian CIT tax system, which offers significant tax savings. However, they often…
Taxation of a Procurator in a Limited Liability Company (LLC)
Many business owners consider delegating certain responsibilities within the company to individuals outside of the management board, often contemplating granting…
The liability of a management board member of a company operating based on a resolution of the shareholders for the crime of mismanagement
“Liability of a Management Board Member of a Company Operating on the Basis of a Resolution of Shareholders for the…