Poland

Personal Tax 

Transacting business in the global arena naturally brings companies into daily contact with the tax laws of other countries, exposing them to a complex array of tax burdens which can significantly affect their profitability.

Contact

Andrzej Marczak

Partner

+48 22 528 11 99

amarczak@kpmg.pl

 

 

Mateusz Kobylinski

Director

+48 22 528 11 99

mkobylinski@kpmg.pl

 

Our services

Below we present the most important areas of our services:

 

Tax planning   

Comprehensive support in designing optimised remuneration structures for staff and management (managing burdens related to personal income tax and ZUS contributions, both for Polish residents and foreigners).

  • Formulating approaches for supplying additional benefits for personnel (company cars, mobile phones, pension schemes, retreats,
    healthcare, etc.)
  • Support in preparing, assessing and implementing employee share purchase programmes and other incentive schemes.

 

Handling of formalities related to employing foreigners

  • Obtaining work permits and temporary residence cards. Preparing contracts of employment, personal service contracts and other contracts (including contracts for management).
  • Registration for social security and tax purposes (tax identification number – NIP). Support in arranging expatriation out of and repatriations to Poland (such as customs issues, including tax on resettlement property)
  • Settling taxes and social security contribution charges
  • Settlements and other formalities for persons from Member States
    of the European Union performing work in Poland.

 

Sending Polish staff abroad

  • Setting up assignment structures (selecting the entity with which an individual concludes an employment contract or similar contract, establishing cost recharge structures between the legal entities involved, preparing tax equalisation calculations, assistance in arranging healthcare and other social benefits)
  • Support in obtaining visas, work permits and in the obligatory registration procedures in the destination country
  • Support in obtaining E101 and other relevant certificates with respect to social security and health insurance coverage.

 

Reducing tax burdens for Polish businesses

  • Assistance in setting up tax efficient structures with respect to income taxes, VAT and other public dues
  • Designing structures and transactions facilitating reduction of tax burdens carried on Polish companies (sale of shares, holding structures, tax havens)
  • Seeking efficient approaches and opportunities in both Polish and international tax law.

 

Tax reviews

  • Verification of the accuracy of tax settlements (reviews in the field of personal income tax and social security settlements, verification
    of procedures, identification of risks and methods of their optimising)
  • Identification of tax savings for employees or companies and relevant executive proposals.

 

Payroll

  • Preparing payroll, salary payments, maintaining a record of personal income tax and social security and healthcare contributions (ZUS) – for all employees as well as for selected groups, for instance management or supervisory board – with ensuring confidentiality of data and minimising the clients’ involvement in the process
  • Lease of real estate and real estate investments
  • Preparing and managing tax-efficient approaches for persons investing in real estate as well as for persons deriving income from the lease
    of the real estate.

 


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Contact

Please do contact us if you have any questions about KPMG, general enquires, problems about this website or on any other matter.

 

TaxAlerts

TaxAlerts


   KPMG w czołówce rankingu

According to the 2013 Tax Companies Ranking compiled by Polish daily “Dziennik Gazeta Prawna”, published on 11th March 2014, KPMG remains a leading Tax advisor.