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From 1 January 2021, limited partnerships became subject to corporate income tax (CIT). However, the legislator provided for the possibility for companies of postponing the period of being liable to the tax in question until 1 May 2021. Contrary to appearances, making use of this option was related to many practical problems. We will try to resolve it in this publication.
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The method of accounting for tax on income received by foreigners in Poland depends on whether the person concerned has the status of the Polish tax resident. Foreigners with this status calculate such a tax in Poland under slightly different rules than non-residents.
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The German labour market is very popular among temporary workers. Therefore, many temp agencies from Poland decide to begin cooperation with user employers from the Federal Republic of Germany. However, before they start sending employees to work on the western side of Oder, they should complete numerous formalities. One of these is to obtain the authorization to lend workers in Germany.
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During a stay abroad, an employee may become ill and therefore receive a sick leave. Both sick pay and sickness benefit are payable for the period of sick leave taken abroad. In order to receive these benefits, it doesn’t matter whether the stay abroad was related to work or leisure.
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The term ″Pole’s Card″ (″Karta Polaka″) appears very often in the publications regarding the rules of legalization of the stay of foreigners in Poland. Unfortunately, these publications rarely explain the status of the person holding document in question and the entitlements connected with it. Therefore, it’s worth learning what the Pole’s Card is.
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When determining the tax base for the remuneration of an employee who has temporarily performed work abroad, the employer may reduce it by 30% of the value of the daily allowances. However, there are many conditions for benefitting of this exemption. It is worth knowing them in order not to expose oneself to inconveniences of the Tax Office.
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Entrepreneurs in the construction industry who want to provide services in Germany should take into account the obligation to pay construction tax – the so-called Bauabzugsteuer. However, it is possible to be exempted from this obligation. For this purpose, it is necessary to obtain a special certificate – Freistellungsbescheinigung zum Steuerabzug bei Bauleistungen.
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It may happen that it becomes necessary to derogate from the general rules for determining the applicable legislation in the field of social security. In such cases, insurance corporations of two or more Member States may conclude the exceptional agreement to modify the general rules.
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The concept of „delegation” is very often confused with „secondment”. A mistake in distinguishing these two concepts can have very serious consequences. Therefore, we will try to explain what differs a delegation from a secondment.
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Natural persons having their domicile in Poland are liable to taxation of all their income (revenue) regardless of the location of its sources. This rule also applies to income (revenue) earned abroad. In order to avoid its double taxation, the Personal Income Tax Act of 26 July 1991 (i.e. Official Journal of 2021, item 1128, as amended), hereinafter referred to as the Act, as well as double taxation conventions provide for two methods of avoiding double taxation: the proportional deduction method and the method of exemption with progression. Unfortunately, the method of proportional deduction is less favourable for the taxpayer. To reduce its negative effects, the legislator has introduced a special relief, called the abolition relief.
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The regulations require employers to report the posting of workers to the appropriate register in the destination country. In France, such a register is SIPSI, in Belgium – Limosa, in Germany – ZOLL. In Denmark, however, the declaration must be made in RUT.
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Persons who want to work in a country of the European Union other than Poland often ask the question posed in the title of this article. We will try to answer it. It’s extremely important to know what an A1 certificate is and the lack of knowledge in this field can result in serious consequences.
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