Commentary from HWW lawyers on changes in law, Supreme Court and NSA rulings, and tax interpretations.
In practice, proper preparation for the scenario of a partner’s death helps to avoid decision-making paralysis and conflicts between the partners and the heirs. Given the …
Below is a summary of the key proposed changes. What will change? Payments from one’s own company to a sole trader subject to a higher flat-rate …
Firstly, it should be noted that until now the accrual basis has been in force, under which revenue is recognised as soon as a receivable arises …
How to determine the flat-rate tax rate in the IT sector It is worth noting that classifying a given service can be problematic and may require …
In this article, we outline the key legal regulations governing the employment of staff in companies, highlight situations where permanent employment is mandatory or practically essential, …
How does quarterly VAT reporting work? A business that settles VAT quarterly submits JPK\_V7K files every month. However, for the first two months of the quarter, …
Who is a tax adviser? A tax adviser is a profession of public trust, the rules governing the practice of which are set out in the …
In the latest issue, you can read about, among other things: the postponement of the ESG reporting obligation, flexible connection agreements for renewable energy sources, changes …
What the proposed amendments entail: A 36-month lock-up period relating to the tax-free disposal of assets contributed/transferred free of charge to the FR or acquired from …
New definitions: building, structure, construction Instead of the previous references to the Building Act, the amendment contains standalone definitions: A building is a structure: erected as …
Who is affected by the new obligations The new rules apply to a wide range of entities. The responsibility for ensuring accessibility lies with: manufacturers (individuals …
In response to these challenges, the European Union has introduced new, uniform reporting standards – the European Sustainability Reporting Standards (ESRS) – which aim to harmonise …
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