Commentary from HWW lawyers on changes in law, Supreme Court and NSA rulings, and tax interpretations.
A civil partnership versus a general partnership – key differences A civil partnership is one of the simplest forms of conducting business by at least two …
What are hybrid structures? In practice, hybrid structures most often arise through cooperation between subsidiaries in different countries that benefit from differing legal regulations – for …
What kind of expenditure can be considered a tax-deductible expense? A tax-deductible expense is any economically justified and reasonable expenditure related to the business activity, the …
However, acquiring an energy company is a far more complex process than in other sectors – due to numerous regulatory requirements, the presence of critical infrastructure, …
What is an employment contract, and what is a B2B agreement? An employment contract is a form of employment governed by the Labour Code. The employee …
This naturally raises the question: is such an agreement legally binding in Poland? The answer is: yes, in many cases such agreements can be valid and …
Not only profit distributions are subject to taxation, but also so-called non-business-related expenses – in accordance with Article 28m(1)(3) of the CIT Act. Do donations constitute …
Abolition of the ‘10H’ rule and so-called ‘repowering’ The most significant change provided for in the amendment to the Wind Farm Act is the abolition of …
Business Deregulation 2025 – key amendments In 2025, the so-called Deregulation Package was passed, introducing over 40 legislative changes aimed at reducing administrative burdens and simplifying …
What is a tax audit? A tax audit is a comprehensive analysis of tax returns to ensure they comply with applicable regulations. It involves a detailed …
Unfortunately, although the programme sets out detailed rules and requirements for beneficiaries and contractors, the actual procedure for selecting the company to carry out the investment …
This applies, for example, to payments such as dividends, interest, royalties and fees for intangible services (consultancy, advertising, legal and accounting services). The standard WHT rate …
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