Tenants’ Electricity Cost Burden
“Tenants Using Electricity Generated from Your Photovoltaic Installation? No Excise Tax Photovoltaic installations are becoming increasingly common from year to…
WHEN WILL PENALTIES NOT BE TAXED UNDER ESTONIAN CIT?
In the case of very attractive taxation under the flat tax system (known as Estonian CIT), it is necessary to…
Acquiring Agricultural Real Estate by a Family Foundation
Acquiring Agricultural Real Estate by a Family Foundation The provisions of the Act on Shaping the Agricultural System apply to…
Polish family foundation – how is it taxed?
After years of anticipation, the law on Polish family foundations has lived to see its passage by the Sejm and…
Prohibition on depreciation of buildings and dwellings – but constitutional according to NSA
The Supreme Administrative Court has disagreed on the possibility of continuing the depreciation of apartments and apartment buildings, which has…
The crime of unreliable or defective tax record-keeping
When running a business, in addition to issues of a business nature, one must also take care to meet obligations…
Paying for the contractor’s accommodation costs, airline tickets, and insurance is considered taxable income
The Supreme Administrative Court, in its judgment of May 29, 2023, case no. II FSK 1093/22, ruled that costs incurred…
It is possible to optimize the timing of profit distribution in order to pay 10% Estonian CIT
A company subject to Estonian CIT can pay a reduced 10% tax rate if the resolution regarding profit distribution is…
Deregulation package approved – changes in personal income tax (PIT), value-added tax (VAT), and inheritance and gift tax
The Senate has passed two amendments: the VAT provisions (SLIM VAT 3) and certain other laws. The first one has…
Why is it worth implementing the R&D relief in cooperation with a scientific unit?
The 2016 tax system introduced a tax relief for research and development (R&D) activities, which allows taxpayers to deduct from…