Poland

Corporate Income 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

 

Warszawa

Rafał Ciołek

Partner

+48 22 528 11 51

rciolek@kpmg.pl

 

 

Kraków

Mirosław Michna

Partner

+48 12 424 94 53

mmichna@kpmg.pl

 

Mariusz Szlachta

Director

+48 12 424 94 53

mszlachta@kpmg.pl

 

Poznań

Renata Pięta-Mintus

Director

+48 61 845 46 61

rpieta@kpmg.pl

 

 

Wrocław

Sylwester Grochowina

Partner

+48 71 370 49 06

sgrochowina@kpmg.pl

 

 

Michał Skraba

Director

+48 71 370 49 06

mskraba@kpmg.pl

 

 

Rafał Szafraniec

Director

+48 512 047 589

rszafraniec@kpmg.pl

 

 

Gdańsk

Piotr Żurowski

Partner

 +48 58 772 95 34 

pzurowski@kpmg.pl

 

 

Katowice

Paweł Barański

Director

+48 32 778 88 01

pbaranski@kpmg.pl

 

 

Łódź

Andrzej Bernatek

Partner

+48 42 232 77 23

abernatek@kpmg.pl  

 

 

 

 

 

Our services

Qualification of income and costs

  • Assessment of the possibility  of applying particular exemption from
    the Corporate Income Tax in respect of specified categories of revenues.
  • Qualification of the costs incurred by the taxpayer in view of their tax deductibility.
  • Advisory in respect of correct recognition of taxable income’s tax point.
  • Qualification of tax deductible costs  as directly or indirectly connected with the revenue and assistance in these costs’ settlement in time.

 

Tax returns

  • Automation of the process of calculating income tax.
  • Assistance in establishing a proper tax base for each year for companies applying the simplified form of advancements.
  • Verification of Corporate Income Tax – comprehensive tax reviews
    or reviews focused on a specific part of your activity (e.g. marketing and sales support).

 

Deferred income tax

Assistance in calculation of a deferred income tax.

 

FIN 48

Assistance in performing duties imposed on the Polish subsidiaries, which are part of capital groups reporting according to US GAAP (recognition of tax positions which may or may not be revealed in the financial statement and valuation of tax benefits).

 

Thin capitalisation

Planning structures which can help manage the risk of the negative

consequences of thin capitalisation.

 

Taxation of F/X differences

  • Assistance in selecting the method of calculating foreign exchange differences (according to tax or accounting principles).
  • Assistance in correctly calculating foreign exchange differences.

 

Capital groups

Assistance in the setting up, administration and clearing of tax

capital groups.

 

Remitter’s duties

Advisory regarding performance
of remitter’s duties in respect
to the income tax of foreigners (withholding tax).

 

International taxation

Taxation of income gained from sources situated outside of Poland considering tax credits and tax exemptions.

 

Tax planning

  • Planning domestic and international transactions effectively in view of tax regulations.
  • Assistance in introducing wide - ranging approaches - from projecting transactions up to applying and clearing them.

 

Tax risk management

Adopting transparent competence structures which can help manage

the risk of improper qualification of economic events in view of income tax.

 

Submit a request for proposal (RFP)

Use the request for proposal (RFP) submission form to provide details of the business issues you are facing, or the services you require, that you would like KPMG assistance with.

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   KPMG w czołówce rankingu

According to the 2014 Tax Companies Ranking compiled by Polish daily “Dziennik Gazeta Prawna”, published on 5th March 2015, KPMG strengthened its position as a leading Tax advisor.