Wojciech Marszałkowski: articles by this author

Draft tax guidelines: Rules for collection of withholding tax

The Ministry of Finance has published a draft of the long-awaited clarifications of the rules for collection of withholding tax and the obligations of tax remitters. The document is intended to resolve taxpayers’ doubts arising after amendment of income tax acts.

Costly parting of the ways with the Polish tax authorities: Tax on income from unrealised gains

A tax amendment is lying on the Polish President’s desk. It will introduce, among other things, a tax on income from unrealised gains. As announced, the regulations should enter into force at the beginning of 2019.

Split payment mechanism: Apparent and hidden benefits

Businesses are not required to use the split payment mechanism. But the initiative left to them does force them to examine whether it would be worthwhile to take advantage of this new instrument. Lawmakers went to some effort to encourage taxpayers to say yes.

Tax law and state aid

The basic tool for determining whether there is a grant of state aid is Art. 107 of the Treaty on the Functioning of the European Union. One of the ways a member state may be found to violate state aid rules is through its tax laws.

Tough luck of the American taxpayer

The amendment to Poland’s Penal Code which entered into force on 15 April 2016 modified the rules concerning liability for perjury. The increased sanctions affect persons making false statements pursuant to requirements arising out of implementation of FATCA rules in Poland.

The family company: Prospects for entrepreneurs

Micro, small and medium-sized enterprises, often family firms, are the driving force behind the Polish economy and the hallmark of Polish entrepreneurship. But Polish law is not ideally suited to the specific nature of family firms. Hence new legal solutions are being proposed that would help family firms pursue their business in Poland.