Blog · analysis and updates
Blog.
Practical tax, accounting and payroll analysis from the Koda team.
-
Tax points in LOI
Are you about to negotiate a letter of intent (LOI) for your real estate acquisition process and do not have a budget for tax…
-
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…
-
Koda. We start making your business easier
We are the founders of Koda. – accounting and tax advisory company with a goal to help you navigate the complex world of accounting…
-
R&D relief in Polish tax law
The R&D relief allows for a deduction from the tax base of so-called qualified costs that have been incurred for R&D activities. This results…
-
How we work in Accounting
Initiating a partnership with a new accounting firm is a pivotal decision that involves careful consideration and collaboration. The efficiency of accounting and tax…
-
Withholding tax in Poland
Withholding tax is imposed on many passive payments transferredout of Poland to foreign jurisdictions. A few years ago Poland adopted a mixed system of…
-
minCIT for buildings
This unique tax is designed to ensure a minimum level of taxation for companies generating rental income from buildings. It has a rather specific…
-
Tax on shifted income
Tax on shifted income was introduced to counteract tax avoidance by transferring income through intermediary entities and low-tax jurisdictions. It mainly applies to Polish…
-
Taxation of rental income
Rental income Income from tenants is business-related income, and therefore the obligation to tax it to CIT arises on an accrual basis, i.e. regardless…
-
Software engineering in Poland
The software engineering market in Poland is growing rapidly, with a high demand for skilled software engineers. According to reports, there are around 500,000…
Series · Family foundations
Family foundations from A to Z
Nine chapters on the taxation, business activity and practice of family foundations in Poland.
Let’s talk about your case
No obligation – we reply within one business day.