Blog · analysis and updates
Blog.
Practical tax, accounting and payroll analysis from the Koda team.
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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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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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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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The real estate company in Polish tax law
In 2021, the definition of a real estate company was introduced into Polish tax regulations. The main rationale for its introduction was to facilitate…
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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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How to fill in a PIT-2 form
The PIT-2 form is a compilation of the employee’s statements and requests in one document for the purpose of calculating an advance income tax…
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PRS leases: VAT regimes in practice
Depending on the type and intended use of the property, the taxation of the lease may be subject to VAT exemption or taxation at…
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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