GrantThornton - regions

Polish Family Foundation for foreign tax residents: a gateway to global wealth planning or a tax trap?

Can a person who is not a Polish tax resident establish a Polish Family Foundation and use it to hold family wealth located outside Poland? The short answer is: from a Polish legal perspective, this is not automatically excluded. The Polish Family Foundation was designed as a succession and asset-management vehicle, but its international use raises a different set of questions.

Can a person who is not a Polish tax resident establish a Polish Family Foundation and use it to hold family wealth located outside Poland? The short answer is: from a Polish legal perspective, this is not automatically excluded. The Polish Family Foundation was designed as a succession and asset-management vehicle, but its international use raises a different set of questions.


Estonian lump-sum taxation for foreign investors: a hit or a formal trap?

How does Estonian lump-sum taxation for foreign investors affect profit distribution in Poland? This taxation model was supposed to be a tax magnet, but the devil is in the detail when dividend distributions to non-residents come into play. Does a foreign shareholder need to fear double taxation, and will a Polish company fail when performing its withholding agent obligations under the lump-sum regime? The tax authority’s interpretation sheds invaluable light on this issue.

How does Estonian lump-sum taxation for foreign investors affect profit distribution in Poland? This taxation model was supposed to be a tax magnet, but the devil is in the detail when dividend distributions to non-residents come into play. Does a foreign shareholder need to fear double taxation, and will a Polish company fail when performing its withholding agent obligations under the lump-sum regime? The tax authority’s interpretation sheds invaluable light on this issue.


How to cover a loss in a company

When the company’s accounts show a negative financial result, it is necessary to indicate how this result is to be covered. This obligation is vested…

When the company’s accounts show a negative financial result, it is necessary to indicate how this result is to be covered. This obligation is vested…


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