Ltd. WITH 9%

- business without social insurance company -

LIMITED LIABILITY COMPANY PROS

INSURANCE

You will not be subject to compulsory social security and health insurance contributions

PROTECTION AS ASSETS

protect your private assets

9% CIT RATE

You will benefit from the low 9% CIT rate if you meet the criteria of a "small taxpayer"

WHAT WE WILL DO FOR YOU

LET'S CHECK THE CONDITIONS

we will check whether running a business in the form of a limited liability company in your case is a viable solution

THE PROCESS OF CHANGE

we will carry out the process of changing the structure of the business

WE WILL PROVIDE YOU WITH INVALUABE ADVICE

we will advise you on whether you will save tax with the Estonian CIT

WHO MAY BENEFIT FROM OUR SERVICES

As a result of the new regulations associated with the “Polish Deal,” operating a limited liability company for many entrepreneurs will be a much cheaper alternative to operating a business on a flat tax.

After the changes, starting in 2022, a sole proprietor with a 19% flat tax will be charged a health contribution of 4.9% of income, which will not be tax-deductible. One should not lose sight of the burden of the so-called solidarity levy, the amount of which is 4% on the excess over PLN 1,000,000 of income.

If one chooses to conduct business in the form of a limited liability company, it will be subject to CIT at 9% of the income earned (19% for entities other than a small taxpayer), and the distribution of profits to partners involves the collection of a 19% flat rate PIT. On the other hand, partners of a limited liability company are not subject to contribution charges (with the exception of a partner earning income from an appointment as a member of the board of directors, which income will be subject to a health contribution charge starting in 2022), in addition, they are not personally liable for the company’s obligations. What’s more, the limited liability company will be able to opt for a simplified form of taxation – the Estonian CIT, which from 2022 will be much more attractive than at present and, in addition to the benefit of deferring taxation until profit distribution, will also provide a lower level of taxation for the company.

Changing the way of doing business by establishing a limited liability company is not an automatic decision – it requires analysis of each individual case, but in many entrepreneurs it can prove to be a beneficial solution.

WHY US

WE ARE A REPUTABLE LAW FIRM

we are a reputable law firm

WE HAVE BIG EXPERIENCE

we have extensive experience in tax consulting

WE ARE EXPERTS

we are well prepared in terms of content

MEET OUR TEAM

TOMASZ MADEJCZYK
LEGAL ADVISOR

Graduate of the Faculty of Law and Administration of the University of Lodz

MIKOŁAJ DUDA
Tax Advisor

A graduale of the Law and Administration Faculty of the University of Łódź.

DAWID ĆWIKLAK
Legal Counsel

Graduate of the Law Faculty of the University of Łódź.

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