Local presence in Poland – why again we should look carefully at the taxation of local establishments in Poland?

The topic of a local establishment in Poland is coming back like a boomerang. Although this issue has always raised some interest, recent months have been a time of significant changes in the practice of courts and tax authorities. The changes concern various business models such as toll manufacturing or purchase of warehousing, marketing and other support services in Poland. In addition, due to the role and location of Poland in the region, many foreign entities have a presence in Poland. Thus, the development of the approach of the tax authorities is an important topic for a wide range of entities. Therefore, now we invite you to a webcast, during which we will comprehensively discuss the issue from the perspective of VAT, CIT, and TP.

During the webcast, we will talk about: 

• The latest practice regarding so-called fixed establishment in VAT, in particular: 

             Who is affected by the change in practice? 

             What does the change mean - who is at risk and who has the opportunity to improve settlements and save money? 

             What steps should be taken to manage the risk or obtain benefits? 

• The latest practice regarding PE:

             What situations are currently associated with the risk of creating a PE in Poland? 

             Which factors may increase or decrease the PE risk? 

             How to protect against the risk from a CIT perspective?

• The TP perspective: 

             What conclusions can be drawn from recent experiences with TP audits? 

             What aspects should be paid special attention to when allocating profits to a PE?