199 publications in this category. HWW lawyers' commentary on legal changes, case law and tax interpretations.
The initial inventory of assets should be drawn up by the Founder, who is required to compile a list of the assets contributed to the founding …
As a general rule, the Director of the National Tax Information Service (KIS) has no right to refuse to issue an interpretation confirming the applicant’s position …
This is because the legislator gave taxpayers the option to choose how to tax their rental agreements – when filing their 2022 PIT return in 2023, …
Although the minimum tax regulations have been in force for almost two years, the Ministry of Finance has exempted legal entities from the obligation to pay …
What the case concerned The judgment was delivered in connection with a complaint lodged by the taxpayer against an individual tax ruling issued by the Director …
Removal from the VAT register Section 96 of the VAT Act provides for several circumstances in which a taxpayer may be removed from the VAT register. …
Nevertheless, for the sake of outlining the context, it should only be pointed out that the current problem with the IP BOX interpretation to date has …
Recently, the issue of taxation on foreign inheritances and gifts has been the subject of, for example, a parliamentary question (dated 16 December 2021, No. 29417), …
Firstly, it should be emphasised that one of the key criteria for recognising a particular expense as a tax-deductible cost is its connection to the business …
The application raised two questions: the first concerned whether, if a resolution to wind up the company and commence liquidation is passed in the 2023 calendar …
A family foundation is intended to be exempt from taxation to the extent that it carries out the activities described in Article 5 of the Family …
Founder As described in the previous post on family foundations, in order to establish a foundation, the founder must submit a declaration of establishment. However, the …
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