Blog · analysis and updates
Blog.
Practical tax, accounting and payroll analysis from the Koda team.
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General tax ruling – tax exemption for dividends paid to a foreign entity
On November 20, 2024, the Minister of Finance issued a general tax ruling no. DD9.8202.1.2024 regarding the conditions for applying the withholding tax exemption…
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A Supreme Administrative Court verdict: lower taxes for the PRS sector
On October 21, 2024, the Supreme Administrative Court (NSA) issued a significant verdict for the PRS sector (file reference III FPS 2/24). The Court…
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A brief guide for real estate investors in Poland
Entering the Polish real estate market can be a highly rewarding venture, yet understanding the tax landscape is crucial for investors in the early…
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Time for REIT in Poland
On 03.04 2024 at the Ministry of Development and Technology, the Minister together with the ministerial advisors presented the sssumptions to the Law on…
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Tax DD in asset deals
Due diligence analysis is very often aligned with the acquisition of target companies [share deals]. However, it may be also very helpful in real…
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Investment property in the accounting books
The main feature of real estate companies (“ReCo”) is that they own properties that have been acquired to generate income in the form of…
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Koda. at CEE, SEE & Baltics Summit London
Entralon Club brings together key real estate professionals to provide a platform for the highest level of networking in a truly business-facilitating environment. Facilitated…
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Capital gains. Separate source of income.
In 2018, a division into two sources of income was introduced into Polish tax regulations (CIT): “capital gains” and “other income.” This results in…
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KSeF „National System of e-Invoices”
The mandatory KSeF will go into effect on July 1, 2024, and for VAT-exempt companies on January 1, 2025. Below are the general assumptions…
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Audit of financial statement for 2023
With the high inflation we are currently seeing in Poland, more and more entities are falling into the obligation to audit their financial statements.…
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