Choosing a Polish branch or subsidiary: legal responsibility, registration, profit taxation, funding and the distinct position of UK and US businesses.
WH-OSC can preserve a withholding-tax preference in specified cases, but the board confirms concrete findings about the taxpayer, payments and supporting documents.
The announced relief covers computerised fixed-asset records and JPK_ST_KR transmission. General-ledger reporting and JPK_KR_PD need a separate assessment.
The proposed 22% rate has two separate triggers. A Polish company below EUR 50 million of revenue may still need to examine its membership of a qualifying group.
A proposed 24% middle band and higher thresholds would change the marginal calculation. The Senate has linked the new scale to other parts of the tax package.