Found (9) results from author Sören Godniak

# CIT Poland simplifies tax-neutral restructurings: Key legislative changes effective mid-September 2025 On 27 August 2025, the President of Poland signed into law a bill aimed at clarifying and facilitating tax-neutral corporate restructurings (here is this blog…

29.08

2 min

Sören Godniak
# Tax News Repeal of Poland’s Tax Strategy Disclosure Requirement - A Welcome Shift Toward Pragmatic Compliance As of 7 August 2025, Polish taxpayers are no longer required to prepare and publish information regarding the realization of their tax strategy. This change,…

08.08

2 min

Sören Godniak
# Tax News Pillar 2 in Poland – First amendments to the local legislation already planned Only a few months have passed since the top-up tax (Pillar 2) regulations came into force (in Poland with a one-year delay as of 1…

16.04

2 min

Kamil Karamański
# Tax News Pillar 2 - DAC 9 Directive on the top-up tax reporting rules and the related exchange of information adopted by the EU Council Earlier this week (14 April), the EU Council adopted the DAC9 Directive, which introduces reporting rules for top-up tax purposes and outlines principles of  the…

16.04

1 min

Kamil Karamański
# WHT Withholding tax (WHT) – problems regarding the application of the look-through approach to foreign dividend payments also in 2025 Withholding tax (WHT) itself and the related concept of the so-called look-through approach (LTA - i.e. the application of WHT preferences to an entity other…

10.02

5 min

Sören Godniak
# CIT Permanent establishment (PE) in Poland because of laptops and remote work? [Deutsch siehe unten] Taking advantage of the progressing digitalization, many companies decide to employ individuals from various countries as remote workers. If such an employee…

11.09

13 min

Sören Godniak
# CIT WHT: Polish tax authorities confirm the applicability of the 'look through' approach in a non-standard situation ‘Look through’ is a special approach, not directly regulated in Polish tax provisions and its applicability still raises many doubts. Still, practice shows that slowly…

02.06

4 min

Sören Godniak
Verbindliche Auskunft zur Anwendung von polnischen Quellensteuerpräferenzen - für wen ist sie (nicht) geeignet? Das Jahr 2019 ist den meisten als das letzte Jahr vor der noch andauernden Pandemie (Stand: Juli 2022) in Erinnerung geblieben. Ein kleinerer Kreis von…

05.07

5 min

Sören Godniak
# CIT Advance tax ruling for preferential Polish withholding tax treatment – who will (not) benefit? The year 2019 is remembered by most of us as the last one before the – still ongoing (as of March 2022) – pandemic. However,…

28.03

4 min

Sören Godniak