Insights

Employee’s Capital Pension Scheme - Permanent Committee of the Council of Ministers adopted draft of new regulations

Employee’s Capital Pension Scheme - Permanent Committee of the Council of Ministers adopted draft of new regulations

On 17 July 2018 the Government Legislation Centre published an updated draft of the law on establishing of Employees’ Capital Pension Schemes (hereinafter called Pracownicze Plany Kapitałowe – PPK), which was adopted by the Permanent Committee of the Council of Ministers. The regulations would need to be agreed by the Parliament to become biding.

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New solidarity tax for the richest taxpayers and new social security contribution – practical impact overview

New solidarity tax for the richest taxpayers and new social security contribution – practical impact overview

According to the project assumptions, revenue to be generated by these taxpayers will be paid into a newly created Solidarity Fund for Support of the Disabled Persons („The Fund”). Moreover, the project introduces a new contribution which is to be financed by the majority of social security remitters and paid to ZUS. We have summarized practical consequences of the proposed solutions.

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Significant changes to Polish Transfer Pricing regulations

Significant changes to Polish Transfer Pricing regulations

On 16 July 2018, a draft law changing significantly the Polish transfer pricing regulations was published. It grants the tax authorities new tools for auditing and challenging the related party transactions as well as changes the obligations imposed on taxpayers conducting such transactions.

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