Blog · analysis and updates
Blog.
Practical tax, accounting and payroll analysis from the Koda team.
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The draft CIT bill – will it change the appeal of family foundations?
Introduction Disposal of assets by family foundations – the end of freedom? Family foundations, CFC and exit tax Short-term rentals and accommodation services –…
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Family foundations and short-term rentals – courts side with taxpayers
Introduction Family foundations and CIT Disputes over the nature of rentals – the devil is in the detail A breakthrough – favourable administrative court…
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Restructuring involving a family foundation – tax authorities give the green light
Introduction Restructuring involving a family foundation Duplicated roles The course of the restructuring The threat of aggressive optimisation The main purpose of the actions…
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The proportion of asset value in a family foundation
Introduction Rules for determining the proportion The role of the proportion in PIT A numerical example How we can help When a family foundation…
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Calculating CIT on distributions from a family foundation
Introduction CIT on benefits Calculation Tax rulings How we can help When paying benefits to their beneficiaries, family foundations are required to account for…
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Hidden profits in a family foundation
Introduction Hidden profits Taxation of hidden profits Practical examples How we can help In previous posts we wrote about the taxation of business activity…
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Tax groups of family foundation beneficiaries
Introduction Beneficiaries’ PIT Tax group diagram Zero group Groups I and II Other beneficiaries How we can help Benefits paid to the beneficiaries of…
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Business activity of a family foundation
Introduction Permitted activity Taxed activity Lease of an enterprise How we can help A family foundation is a legal person established to accumulate assets,…
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Taxation of a family foundation
Introduction Beneficiaries’ PIT Tax exemptions Taxation diagram The foundation’s CIT Dividends How we can help Although the family foundation is a relatively new vehicle…
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