Blog · analysis and updates
Blog.
Practical tax, accounting and payroll analysis from the Koda team.
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Draft law on whistleblowers
An important decision of the Council of Ministers has taken place in recent days, which could significantly affect the protection of whistleblowers. The draft…
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Result of KSeF public consultation
The Finance Ministry has presented the main assumptions for changes to the KSeF system following public consultations. Among other things, it proposes to unify…
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Report on payment terms in commercial transactions for 2023
Corporate income taxpayers with income earned in 2022 exceeding the equivalent of €50 million are required to prepare and submit by April 30, 2024…
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Checklist for management board before signing financial statements
Maintenance of an entity’s books of accounts is usually entrusted to an in-house bookkeeper or an external entity (accounting firm). Supervision and responsibility for…
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Tax deadlines for closing the 2023 financial year
Closing the accounts for a given financial year is a complex process, involving many activities ranging from taking inventory, confirming balances with counterparties and…
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Accounting deadlines for closing the 2023 financial year
Closing the accounts for a given financial year is a complex process, involving many activities ranging from taking inventory, confirming balances with counterparties and…
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Country-by-Country reporting for 2023
Entities that are part of a group of entities whose consolidated revenues exceed €750 million shall file a CbC-P notification for 2023 by March…
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Reduced CIT rate. Revenue limits in 2023 and 2024
For corporate income tax (CIT) taxpayers, in addition to the standard 19% tax rate, there is the possibility of applying a preferential rate. The…
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R&D relief in Polish tax law. General interpretation
On February 13, 2024, the Minister of Finance issued a general interpretation on the possibility of including in the eligible costs of the research…
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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…
Series · Family foundations
Family foundations from A to Z
Nine chapters on the taxation, business activity and practice of family foundations in Poland.
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