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Jak otworzyć firmę w Polsce jako obcokrajowiec

admin-sig — Mon, 30 Jan 2023 14:03:09 +0000

Jak otworzyć firmę w Polsce jako obcokrajowiec admin-sig Mon, 01/30/2023 - 15:03

Liczba obcokrajowców, którzy chcą założyć firmę w Polsce od lat systematycznie rośnie. Przyczyniło się do tego wiele czynników, ale najbardziej oczywista jest stabilność gospodarcza i polityczna, rozsądne systemy podatkowe oraz łatwość zakładania nowej firmy. Jeśli chcesz wiedzieć, jak stać się częścią tej wielkiej gospodarki, czytaj dalej.

First things first

Aby móc otworzyć firmę w Polsce, należy legalnie przebywać w tym kraju. Ponadto, aby móc prowadzić działalność gospodarczą, powinieneś mieć jeden z następujących dokumentów / statusów:

zezwolenie na pobyt stały;
ważną polską kartę;
status uchodźcy;
zezwolenie na pobyt długoterminowy UE;
dodatkowa ochrona;
ochrona czasowa w Polsce;
lub zezwolenie na pobyt czasowy.

Posiadając dowolny z wymienionych statusów / dokumentów, możesz legalnie założyć firmę w Polsce, bez żadnych wyzwań. Aby rozwinąć niektóre z wymienionych rzeczy:

Zezwolenie na pobyt czasowy

Można go wydać, gdy cudzoziemiec ma członka rodziny zamieszkałego w Polsce. Zezwolenie może być wydane wyłącznie w celu łączenia rodzin.

Dodatkowo zezwolenie na pobyt czasowy może otrzymać cudzoziemiec, który przyjechał do Polski w celu podjęcia lub kontynuacji studiów na jednej z uczelni w kraju.

Zezwolenie na pobyt rezydenta długoterminowego UE

W takim przypadku cudzoziemiec nabywa zezwolenie w innym państwie członkowskim UE (nie w Polsce). Powinni jednak również uzasadnić swój pobyt w Polsce, aby legalnie założyć w państwie działalność gospodarczą.

Firmy, które obcokrajowcy mogą otworzyć w Polsce

Istnieje wiele różnych biznesów, które obcokrajowcy mogą założyć w Polsce. Te firmy należą do następujących struktur biznesowych:

Spółka osobowa (spółka komandytowa, spółka partnerska, spółka jawna, spółka komandytowo-akcyjna);
Spółka cywilna;
Spółka z ograniczoną odpowiedzialnością;

Jeśli chcesz pracować w swojej firmie, powinieneś uzyskać zezwolenie na pracę.

Pamiętaj o tym

Nie należy podejmować prób rozpoczęcia działalności gospodarczej w Polsce w celu uzyskania karty pobytu. Jeśli chcesz otrzymać kartę pobytu w kraju, są na to szybsze i skuteczniejsze sposoby. Biorąc pod uwagę obowiązujące przepisy, uzyskanie karty pobytu na podstawie tego, że jesteś właścicielem firmy, może zająć więcej czasu. Twoja firma musi działać co najmniej rok, zarabiać i zatrudniać sporą liczbę pracowników.

Co jeszcze powinieneś wiedzieć?

Umowy międzynarodowe

W ostatnich latach Polska podpisała wiele traktatów z innymi krajami. Wśród tych traktatów znajdują się umowy o unikaniu podwójnego opodatkowania, umowy DTA i umowy wielostronne (MA). Przed podjęciem decyzji o otwarciu firmy w Polsce warto sprawdzić, jakie umowy handlowe są podpisane między Twoim krajem a Polską. Niektóre traktaty mogą nakładać ograniczenia na działalność biznesową; a niektóre mogą okazać się korzystne.

Aby ułatwić zrozumienie traktatów podpisanych przez Polskę, możesz uzyskać informacje w Internecie. Ministerstwo Spraw Zagranicznych tego kraju posiada internetową bazę danych, w której można wyszukiwać informacje.

Opodatkowanie

Jedną z rzeczy, która sprawia, że większość firm ma kłopoty, jest niezrozumienie lub nieprzestrzeganie przepisów podatkowych danego kraju. Gdy Twoja firma zostanie zarejestrowana, musi spełniać wymogi podatkowe w Polsce. Na początek możesz skorzystać z pomocy polskich prawników w kraju. Mogą przeprowadzić Cię przez szczegółowe informacje na temat rodzajów podatków związanych z Twoją firmą.

Standardy rachunkowości

Powinieneś wiedzieć, że standardy rachunkowości stosowane w Polsce są prawie takie same jak te stosowane na arenie międzynarodowej. W przypadku większości spółek notowanych na Giełdzie Papierów Wartościowych w Warszawie są one bardziej złożone. Roczne sprawozdanie finansowe składa się z rachunku zysków i strat; bilans; oraz dodatkowe dokumenty potwierdzające. Jeśli chcesz złożyć roczne sprawozdanie finansowe swojej firmy, zrób to w sądzie rejestrowym.

Audyt

Każdy, kto jest zainteresowany otwarciem firmy w Polsce, powinien również znać warunki, które kwalifikują firmę do audytu. Twoja firma może zostać poddana audytowi, jeśli posiada:

co najmniej 50 pracowników w ciągu zaledwie jednego roku;
minimalny całkowity obrót netto w wysokości 5 mln euro;
minimalna wartość 2,5 mln euro w bilansie aktywów po zakończeniu roku obrachunkowego.

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How to open a company in Poland as a foreigner

admin-sig — Mon, 30 Jan 2023 13:58:23 +0000

How to open a company in Poland as a foreigner admin-sig Mon, 01/30/2023 - 14:58

The number of foreigners who wish to open a business in Poland has steadily risen over the years. A lot of factors may have contributed, but the most evident is economic and political stability, sound tax schemes, and the ease of starting a new company. If you want to know what it takes to be part of this great economy, continue reading.

First things first

To be able to open a company in Poland, you should be in the country legally. And also, you should have either of the following documents/ statuses to be eligible to run a business:

a permanent residence permit;
a valid Polish card;
a refugee status;
long-term EU residence permit;
additional protection;
temporary protection in Poland;
or, a temporary residence permit.

With any one of the listed statuses/ documents, you can legally open a business in the Poland, without any challenges. To elaborate on some of the things listed:

Temporary residence permit

This can be issued when the foreigner has a family member who resides in Poland. The permit may be given for the sole purpose of family reunification.

Additionally, a temporary residence permit may be provided to a foreigner who visited Poland to begin or continue studies at one of the universities in the country.

Long-term EU resident permit

In this case, the foreigner acquires the permit from another EU Member State (which isn't Poland). However, they should also justify their stay in Poland in order to legally open a business in the State.

Businesses that foreigners can open in Poland

There are a variety of businesses that foreigners can start in Poland. These businesses fall under the following business structures:

Partnership (limited partnership, professional partnership, general partnership, limited joint-stock partnership);
Civil Company;
Limited liability company;

If you want to work in your company, you should obtain a work permit.

Please be aware of this

You should not attempt to start a business in Poland in order to get a residence card. If you want to be given a residence card in the country, there are faster and more efficient ways of doing it. Considering the regulations in place, to obtain a residence card on the basis that you're a company owner can take a longer time. Your company has to run for at least a year, make profits, and has to hire quite a number of employees.

What else should you know?

International treaties

Poland has signed multitudes of treaties with other countries over the past years. Among these treaties are Double Taxation Agreements DTAs and Multilateral Agreements (MAs). Before you decide to open a company in Poland, it's wise to verify which business treaties are signed between your country and Poland. Some of the treaties may impose restrictions on your business activities; and some may come as beneficial.

For you to easily understand the treaties signed by Poland, you can get the information online. The country's Ministry of Foreign Affairs has an online database where you can search for information.

Taxation

One of the things that land most businesses in trouble is the failure to understand or adhere to the tax laws of the country. Once your business has been registered, it has to comply with the tax requirements of Poland. To get started, you can use the help of Polish lawyers in the country. They can walk you through the intrinsic details of the types of taxes associated with your business.

Accounting standards

You should know that the accounting standards employed in Poland are almost the same as those used internationally. They are more complex for most companies that are listed on the Warsaw Stock Exchange (WSE). The annual financial statements consist of profit and loss account; balance sheet; and additional supporting documents. If you need to file your company's annual accounts, you do so with the Registry Court.

Auditing

Anyone who is interested in opening a company in Poland should also know the conditions that qualify a company to be audited. Your business can be audited if it has:

a minimum of 50 employees in just one year;
a minimum total net turnover of 5 million euros;
a minimum value of 2.5 million euros on the assets balance sheet after the end of the accounting year.

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Traktaty o unikaniu podwójnego opodatkowania w Polsce

admin-sig — Fri, 27 Jan 2023 16:00:36 +0000

Traktaty o unikaniu podwójnego opodatkowania w Polsce admin-sig Fri, 01/27/2023 - 17:00

Traktaty o unikaniu podwójnego opodatkowania w Polsce

Polska podpisała z kilkoma krajami umowy o unikaniu podwójnego opodatkowania (DTT), znane również jako umowy o unikaniu podwójnego opodatkowania (DTA). Umowy te mają na celu zmniejszenie kosztów prowadzenia działalności gospodarczej przez inwestorów. Jeśli chcesz wiedzieć, czy Twój kraj zawarł z Polską jakiekolwiek umowy podatkowe, możesz zapytać polskich prawników lub rząd.

Poniżej znajduje się krótka lista niektórych krajów, które podpisały DTA z Polską:

Szwajcaria, Wielka Brytania, Zimbabwe, Singapur, Nowa Zelandia, Albania, Algieria, Cypr, Egipt, Liban, Niemcy, Meksyk, Izrael, Holandia, Sri Lanka, Hiszpania, Dania, Grecja, Japonia, Chiny, Estonia, Francja, Portugalia, Włochy , Indie itp. Lista jest nieskończona.

Krótkie tło Polski

Wielu pamięta, że w Polsce panował kiedyś reżim komunistyczny. Rząd był monopolistą nie tylko w polityce, ale także w działalności gospodarczej kraju. Było to w 1989 roku, kiedy w kraju odbyły się pierwsze wolne wybory. To wszystko zmieniło. Sposób prowadzenia interesów w tym kraju zmienił się. Solidna polityka pieniężna i systemy podatkowe zostały zakotwiczone. Wiele krajów przybyło, aby podpisać traktaty biznesowe z nowo zreformowanym państwem.

Podatek i podwójne opodatkowanie

Aby zrozumieć, czym jest podwójne opodatkowanie, musisz zrozumieć, czym jest podatek. Podatek jest obowiązkową składką finansową do dochodów państwa nakładaną przez rząd na podatników. Ma to na celu finansowanie wydatków rządowych i różnych wydatków publicznych. Podatki są pobierane od zysków biznesowych, dochodu pracowników lub dodawane do kosztów usług, towarów lub transakcji finansowych.

Jeśli chodzi o podwójne opodatkowanie, znane są dwie formy.

Ekonomiczne podwójne opodatkowanie: - ma to miejsce, gdy podatek jest naliczany dwukrotnie od tego samego źródła dochodu. Zwykle ma to miejsce, gdy dochód jest naliczany zarówno na poziomie osobistym, jak i korporacyjnym.

Podwójne opodatkowanie jurysdykcyjne: - Podatek jest nakładany przez dwa lub więcej krajów zgodnie z ich prawem krajowym, dotyczący tej samej transakcji lub dochodu w ich odpowiednich jurysdykcjach. Mówiąc najprościej, dzieje się tak, gdy ta sama osoba jest dwukrotnie opodatkowana od tego samego dochodu przez więcej niż jeden stan.

Umowy o unikaniu podwójnego opodatkowania

Są to bardzo ważne instrumenty wykorzystywane przez interesariuszy przy próbie obniżenia kosztów prowadzenia biznesu w innym kraju niż ich własny. Od maja 2018 r. Polska podpisała umowy o unikaniu podwójnego opodatkowania z ponad 80 krajami z całego świata. Umowa ma na celu głównie zapobieganie podwójnemu opodatkowaniu dochodu i kapitału oraz:

eliminacja oszustw podatkowych i podatkowych;
wspieranie efektywności handlu transgranicznego;
ogólne ograniczenie podwójnego opodatkowania.

Umowa o unikaniu podwójnego opodatkowania lub Umowa o unikaniu podwójnego opodatkowania (DTA) pozwala na potrącenie podatku zapłaconego w jednym z 2 krajów z podatkiem należnym w drugim, jest to sposób na uniknięcie podwójnego opodatkowania. Traktat przyznaje również zwolnienie lub obniżoną stawkę podatku od niektórych pozycji, takich jak tantiemy, zyski kapitałowe, dywidendy, odsetki i wiele innych, które są związane z transakcją przeprowadzaną między stronami związanymi z Układem o unikaniu podwójnego opodatkowania.

Nie oznacza to, że w ogóle nie płaci się podatku, ale osoby fizyczne mogą być rezydentami podatkowymi w jednym kraju w danym momencie. W umowie DTA stosowane są dwa główne tryby: ulga podatkowa i zwolnienie z podatku. Oznacza to, że podatek może być pobierany w kraju zamieszkania, ale może być zwolniony z kraju, w którym powstał dochód. W innym przypadku rezydent może zapłacić podatek u źródła w kraju, w którym powstał dochód, podatnik otrzyma wówczas kompensacyjną ulgę podatkową w kraju rezydenta, aby wykazać, że podatek został już zapłacony. Gdy określony dochód podlega opodatkowaniu zgodnie z polską ordynacją w sprawie podatku dochodowego, ale istnieje obniżony podatek (zwolnienie) na mocy jakiejkolwiek umowy podatkowej, dochód podlega opodatkowaniu zgodnie z postanowieniami umowy podatkowej. Aby traktat zadziałał, oba organy DTA są zobowiązane do wymiany informacji lub ewidencji wpłat podatków od dochodu lub majątku rezydentów.

Korzyści z umów o unikaniu podwójnego opodatkowania

Wspierają wzrost gospodarczy, promując inwestycje z różnych krajów.
Wspiera rozwój małych firm, ale zapewnia, że uczciwi podatnicy nie płacą podatków w dwóch krajach.
Umacnia dobre stosunki gospodarcze i polityczne między różnymi krajami poprzez wolny i uczciwy handel.
Umożliwia przedsiębiorcom korzystanie z obniżenia podatku od dochodu i majątku członków umowy o unikaniu podwójnego opodatkowania.

Wiele pracy, wiedzy i wysiłku włożono w opracowanie wszystkich tych polityk, ale dobra komunikacja między krajami może zapewnić, że osoby fizyczne i firmy nie będą unikać opodatkowania.

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Poland Double Taxation Treaties

admin-sig — Fri, 27 Jan 2023 15:51:30 +0000

Poland Double Taxation Treaties admin-sig Fri, 01/27/2023 - 16:51

Poland Double Taxation Treaties

Poland has signed Double Taxation Treaties (DTTs) also known as Double Taxation Agreements (DTAs) with several countries. These treaties are aimed at reducing the cost of doing business on investors. If you would like to know whether your country has made any taxation agreements with Poland, you can enquire with Polish lawyers, or the government.

Below is a shortlist of some of the countries that have signed DTAs with Poland:

Switzerland, United Kingdom, Zimbabwe, Singapore, New Zealand, Albania, Algeria, Cyprus, Egypt, Lebanon, Germany, Mexico, Israel, Netherlands, Sri Lanka, Spain, Denmark, Greece, Japan, China, Estonia, France, Portugal, Italy, India, etc. The list is endless.

A brief background of Poland

Many would recall that Poland was once under a communist regime. The government was a monopoly not only in politics, but also in the country's economic activities. It was in 1989 when the first free elections were held in the country. This changed everything. The country's way of doing business took a turn. Solid monetary policies and taxation systems were anchored. Many countries flocked in to sign business treaties with the newly reformed state.

Tax and double taxation

To understand what double taxation is you need to understand what's tax. Tax is a compulsory financial contribution to state revenue imposed by a government on taxpayers. This is done to fund government spending and different public expenditures. Taxes are levied on business profits, workers' income or added to the cost of services, goods or financial transactions.

As for double taxation, there are two forms which are known.

Economic Double taxation :- This is when tax is charged twice on the same income source. This normally occurs when the income is charged at both the personal and corporate level.

Jurisdictional Double Taxation :- Tax is imposed by two or more countries in line with their domestic laws, concerning the same transaction or income in their respective jurisdictions. Simply put, it is when the same person is taxed twice on the same income by more than one state.

Double tax avoidance treaties

These are very important instruments used by stakeholders in an attempt to reduce the cost of running a business in a different country from their own. As of May 2018, Poland has signed double tax avoidance treaties with more than 80 countries from all over the world. The agreement is mainly for the prevention of double taxation on income and capital and:

eliminating tax and fiscal evasion and fraud;
supporting cross-border trade efficiency;
general reduction of double taxation.

A double taxation treaty or Double Tax Agreement (DTA) allows the offsetting of tax paid in one of 2 countries against the tax payable in the other, this is a way to prevent double taxation. The treaty also grants an exemption or tax at a reduced rate on certain items like royalties, capital gains, dividends, interest and many others that are connected with a transaction carried out between parties associated with the Double Taxation Prevention Treaty.

It does not mean that one does not pay tax at all but individuals can be resident for tax purposes in one country at a time. There are two main modes used in a DTA which are tax credit and exemption. What that means is, tax can be levied in the country of residence but be exempted from the country in which the income arose. In another case, the resident can pay withholding tax in the country where the income arose, the taxpayer will then receive a compensating tax credit in the resident country to show that tax has already been paid. When certain income is taxable under the polish Income Tax Ordinance but there is a reduced tax (exemption) under any Taxation Treaty, the income is taxed according to the provisions of the Taxation Treaty. For the treaty to work, both authorities of the DTA are required to exchange information or records of tax payments made by the residents on income or capital.

Benefits of double tax treaties

They encourage economic growth by promoting investment from different countries.
Supports the growth of small businesses, but ensuring that honest taxpayers do not pay tax in two countries.
Solidifies good economic and political relations between different countries through free and fair trade.
Enables businesses to benefit from the reduction on the tax charged on income and capital for members of the double taxation treaty.

A lot of work, expertise and effort has been put into drafting all these policies but good communication between countries can ensure that individuals and companies do not evade tax.

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System podatkowy w Polsce

admin-sig — Fri, 27 Jan 2023 14:56:27 +0000

System podatkowy w Polsce admin-sig Fri, 01/27/2023 - 15:56

System podatkowy w Polsce

Polska jest krajem UE graniczącym z Ukrainą, Białorusią, Niemcami, Rosją, Słowacją i Czechami. Bez argumentu jest to idealna lokalizacja do prowadzenia biznesu. Możesz cieszyć się łatwymi rynkami i bogatymi zasobami dla swojej firmy. Dla wygody polski rząd wprowadził przyjazne schematy podatkowe. Są one korzystne zarówno dla biznesu, jak i dla ogólnego bytu Polaków. Czytaj dalej, aby dowiedzieć się więcej.

Polski system podatkowy

Polski system podatkowy został ukształtowany przez przyjęcie liberalnej polityki i procesów gospodarczych zgodnych z prawodawstwem UE. Podatki te są pobierane od dochodu, majątku, wydatków i innych czynników. Jednak zdolność osoby fizycznej do zapłacenia podatku zależy od źródła dochodu i statusu rezydenta do celów podatkowych. Podatki są nakładane zarówno przez władze prowincji, jak i władze centralne. Podatek pobierany przez rząd centralny obejmuje:

Podatek od osób prawnych
Podatek dochodowy
Podatek od wartości dodanej (VAT)
Specjalny podatek konsumpcyjny
Składki na ubezpieczenie społeczne
Podatek od czynności cywilnoprawnych
Usługi finansowe i podatek od kapitału
Podatek celny i podatek od sprzedaży detalicznej
Podatek od spadków i darowizn

Samorząd lokalny jest wówczas odpowiedzialny za zbieranie:

Podatek rolny
Podatek leśny
Podatek od nieruchomości
Podatek samochodowy

Mieszkańcy i nierezydenci

Mieszkańcy

Gdzie mieszkańcy są zatrudnieni i kontraktowani przez polską firmę i pracują w Polsce. Pracodawca potrąca podatek dochodowy naliczany według progresywnych stawek od 17 do 32 procent. 32% jest stosowane, gdy wynagrodzenie pracownika przekracza określony próg. Pracodawca jest wówczas zobowiązany do zapłaty potrąconego podatku do urzędu skarbowego. Część osób pracuje w Polsce w firmie zagranicznej. Pracownik nie pobiera podatku u źródła, ale same osoby fizyczne są zobowiązane do płacenia podatków bezpośrednio. Istnieją również pewne przepisy dotyczące podatników będących w związku małżeńskim.

Nierezydenci

To samo dotyczy cudzoziemców pracujących w Polsce, pracodawca potrąca podatek progresywny w wysokości od 17 do 32 proc., Który następnie wpłacany jest do urzędu skarbowego. Dodatkowo, gdy nierezydenci pracują dla zagranicznej firmy, obowiązkiem osób fizycznych jest płacenie podatku bezpośrednio, a nie pracodawca. W przypadku nierezydentów, którzy uzyskują określone rodzaje dochodu, takie jak osobiste umowy o świadczenie usług, prowizje, umowy o zarządzanie lub wynagrodzenie dyrektorów, podlegają oni 20% zryczałtowanemu podatkowi.

Ponadto od niektórych kategorii dochodów z inwestycji, takich jak dywidendy, odsetki i zyski ze sprzedaży akcji, nakładany jest zryczałtowany podatek w wysokości 19%. Zyski kapitałowe podlegają natomiast zryczałtowanemu podatkowi w wysokości 19 procent.

Środki podjęte w celu usprawnienia systemu podatkowego

Polska jako kraj zdołała zwiększyć swoje dochody bez obciążania obywateli. Rząd znalazł sposób na zlikwidowanie luk w systemie podatkowym i poprawę przestrzegania przepisów podatkowych, co pozwoliło Polsce na podniesienie podatków bez podnoszenia poziomu podatków. W 2017 r. Dochody podatkowe wzrosły do 33,9% z 32,4% odnotowanych w 2014 r. Produktu krajowego brutto (PKB) tego kraju. Podatek VAT jest największym źródłem dochodów w kraju, stanowiącym do 40% dochodu kraju. Kraj wprowadził kilka środków ustawodawczych, aby zapewnić zgodność z przepisami podatkowymi i pobór podatków, które obejmują:

Mechanizm podzielonej płatności: - w ramach którego kupujący wpłaca VAT bezpośrednio na rachunek bankowy VAT dostawcy. Zapewnia to spłatę zobowiązań związanych z VAT, ponieważ dostawca ma ograniczony dostęp do rachunku.

Standardowy plik kontrolny-podatek (JPK): - System ten został wprowadzony w 2018 roku i wymaga od organizacji przesyłania miesięcznego raportu do urzędu skarbowego za pośrednictwem nowego systemu informatycznego. Pomaga to w monitorowaniu firm, aby nie łamały prawa.

Poprawa moralności podatkowej: - czyli gotowość podatników do płacenia składek na ubezpieczenia społeczne i podatków. Zachęcano do tego, nakładając dość rozsądne podatki i stosując system zachęt lub nagród, np. ulga podatkowa dla płacących wszystkie podatki.

Spadek działalności w szarej strefie: - aby zwalczać korupcję i zwalczać oszustwa, władze i społeczeństwo zdołały nalegać na rozliczalność i przejrzystość.

Korzyści z polskiego systemu podatkowego

Poprawa opodatkowania i integracja z gospodarką formalną doprowadziły do ulepszeń w wielu innych obszarach. Wzrost dochodów doprowadził do:

Rozbudowa siatek zabezpieczających - są to przepisy dotyczące głównie robót publicznych, żywienia szkolnego oraz uzupełniającej żywności dla kobiet, niemowląt i dzieci. Dochody podatkowe pomagają również rodzinom w przypadku klęsk żywiołowych, szoku gospodarczego i innych kryzysów.

Rozwój kapitału ludzkiego - świadczy o tym poprawa edukacji, opieki zdrowotnej i wielu innych podstawowych usług.

Odporność na zmiany klimatu - wprowadzenie programów, które koncentrują się bardziej na odporności, zmianie klimatu i zdolności produkcyjnej.

Podjęto wiele innych inicjatyw i nie ograniczają się one tylko do powyższych. Poprawa egzekwowania i ściągalności podatków nie jest łatwa, ale Polsce udało się wygenerować dochody z przeznaczeniem na programy, które znacząco poprawiają jakość życia obywateli.

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Taxation System in Poland

admin-sig — Wed, 25 Jan 2023 14:32:29 +0000

Taxation System in Poland admin-sig Wed, 01/25/2023 - 15:32

Taxation System in Poland

Poland is an EU country that is bordered by the likes of Ukraine, Belarus, Germany, Russia, Slovakia, and the Czech Republic. Without an argument, this is a perfect location to do business. You can enjoy easy markets and abundant resources for your business. To add to the convenience, the Polish government introduced friendly tax schemes. These are beneficial to both business and the general livelihood of the Polish people. Continue reading to learn more.

The Polish taxation system

The Polish tax system has been shaped by the adoption of liberal economic policies and processes in compliance with the EU legislations. These taxes are levied from income, wealth, expenditure and other factors. However, an individual’s ability to pay tax is determined by their income source and residence status for taxation purposes. The taxes are levied by both the provincial and central governments. Tax collected by the central government includes:

Corporate tax
Income tax
Value-added tax (VAT)
Special consumption tax
Social security contributions
Civil law transactions tax
Financial services and capital tax
Customs and retail sales tax
Inheritance and gift tax

The local government is then responsible for the collection of the following:

Agricultural tax
Forestry tax
Real estate tax
Motor vehicle tax

Residents and Non-residents

Residents

Where residents are employed and contracted by a Polish company and working in Poland. The employer withholds income tax levied at progressive rates ranging from 17 to 32 percent. 32% is applied when an employee’s salary exceeds a certain threshold. The employer is then required to pay the withheld tax to the tax office. Some individuals work in Poland for a foreign company. The employee does not withhold tax but the individuals themselves are required to pay their taxes directly. Also, there are certain provisions made for married taxpayers.

Non-residents

The same applies to foreigners working in Poland, the employer withholds progressive tax between 17 to 32 percent that is then paid to the tax office. Additionally, when non-residents work for a foreign company it is the responsibility of individuals to pay the tax directly and not the employer. For non-residents that receive specific types of income like personal service contracts, commissions, management contracts or directors fees, they are subject to a 20% flat-rate tax.

Also, a flat-rate tax of 19% is levied on certain classes of investment income such as dividends, interest and gains on the sale of shares. While capital gains are subject to a flat-rate tax of 19 percent.

Measures taken to improve the tax system

Poland as a country has managed to improve its revenue without pushing the burden on the citizens. The government has found ways to close loopholes in the tax system and improve tax compliance which has allowed Poland to increase tax without increasing tax levels. In 2017, tax revenue increased to 33.9% from 32.4% recorded in 2014 of the country’s Gross Domestic Product (GDP). VAT is the country’s biggest revenue source accounting for up to 40% of the country’s revenue. The country has launched several legislative measures to ensure tax compliance and collection which include:

Split payment mechanism :- whereby a buyer pays VAT directly into the supplier’s VAT bank account. This ensures that VAT related liabilities are paid since the supplier has limited access to the account.

Standard Audit File-Tax (SAF-T) :- This system was introduced in 2018 and requires organisations to send a monthly report to the tax office through a new IT system. This helps to monitor the companies so that they do not break the law.

Improvement tax morality :- which is the willingness of taxpayers to pay their social contributions and taxes. This has been encouraged by charging fairly reasonable taxes and the use of an incentive or reward system e.g. tax relief for those paying all their taxes.

Decrease of activity in the shadow economy :- to combat corruption and fight fraud, authorities and society have managed to insist on accountability and transparency.

Benefits of the Poland tax system

Improving taxation and integration into the formal economy has led to improvements in many other areas. The increase in revenue has lead to:

Expansion of safety nets - these are provisions made mainly towards public works, school nutrition and supplemental food for women, infants and children. Tax revenue also helps to assist families when natural disasters, economic shock and other crises occur.

Human capital development - this is shown by the improvement of education, healthcare and many other basic services.

Climate change resilience - introduction of programmes that focus more on resilience, climate change and productive capacity.

Many other initiatives have been done and are not only limited to the above. Improving taxation enforcement and tax collection is not easy but Poland has managed to generate revenue aimed towards programs that significantly improve the lives of citizens.

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Do educational institutions need to register for VAT in Switzerland and what is the process?

Anonymous — Tue, 23 Mar 2021 11:41:39 +0000

Do educational institutions need to register for VAT in Switzerland and what is the process? Anonymous Tue, 03/23/2021 - 12:41

All countries in the EU and Switzerland, are part of the VAT legislation requirements. And many other countries around the world have similar VAT systems. According to Swiss legislation, foreign companies need to be registered for VAT, but some companies can be part of an exception in case of services that they provide. As a great example of VAT exemption procedure, can be mentioned one of our client’s company which is legally exempted from VAT. The main company’s activity is to provide academic advice, support through external collaborators to students wishing to study medicine, dentistry or physiotherapy at some of the best universities in Europe. Partner universities of the company are exclusively those abroad, none in Switzerland. In this case, the company falls under VAT registration exemption since the services in the field of teaching and education or similar services, are deemed to be rendered at the place where these activities are carried out. To understand more how the process of VAT exemption works in Switzerland. Here is a detailed description of cases in which educational institutions can be excluded from VAT. According to the VAT Act - the following services in the field of education are exempt from tax: a. The services in the field of teaching, education, training and professional retraining, including the teaching provided by private teachers or at private schools; b. Courses, lectures and other events of a scientific or educational nature; lecturing activities are exempt from tax, regardless of whether the fee is paid to the person teaching or to his employer; c. Examinations conducted in the field of education. Education is the provision of knowledge and skills in specific areas defined by the requirements of a professional profile. It includes, for example, vocational training and any taster apprenticeships and preliminary courses preceding it, university and technical college studies and other studies at public and private schools. Other events of a scientific or educational nature are occasions that do not fall under any of the above categories of educational services, such as symposia, congresses, workshops, etc. Such services are educational if the primary objective pursued is the transfer or new development of knowledge to the participants or with the participants. A service is considered to be scientific if its primary purpose is to acquire new knowledge in a specific field with a specialized audience and to evaluate it. Services are considered educational only in the case of the above-listed elements and if the scientific or educational element is included in the business activity.
What is the difference between educational and consulting services? A taxable consulting service exists if the three conditions listed below are cumulatively fulfilled: If the service (contract) - is individually tailored to the client; If it's based on a prior analysis of the relevant situation at the client (company); If it's capable of implementing concrete proposals for solving the problem; Consulting services are considered to be provided at the place where the recipient has the registered office of its economic activity. Often, a service includes both elements of training and elements of consulting; The assessment of whether such a service qualifies as educational or consulting is made based on the concluded contract. If the primary objective pursued by the contracting parties is consulting, the total consideration is taxable. If the primary objective pursued by the contracting parties is an educational service, then the total remuneration is exempt from VAT. VAT exemption also depends on the factor, whether service is provided, the personal conversation, as well as the direct exchange between the service provider and the service recipient, is of central importance. Such consulting services are generally taxable. The place of performance is determined by the place of the performance principle. If the service provider (M-AG) is domiciled in Switzerland, these consulting services are subject to VAT. Important note: Vocational and academic counselling for young people under the age of 18 is exempt from VAT; if the student/client is demonstrably resident abroad, the fee is not subject to VAT. Online preparation course Here is an example: 1. Company advises students so that they can choose the European University that best suits their needs. Academic and career counselling does not fall under the tax exemption - thus, the counselling service is generally subject to VAT. However, if the student/client is demonstrably resident abroad, the fee is not subject to VAT. 2. Company’s professors prepare students in such a way that they can successfully pass the entrance exams. To consider online courses educational services for VAT purposes, the course must have a certain level of interactivity. Despite the physical distance, there must be an exchange between the teachers or the teaching institution and the learner. This exchange can take place on an ongoing basis or a limited basis, such as once at the beginning of the course. Also, the primary objective of the course must be the transfer of knowledge. Such interactive educational services are deemed to be provided at the place of activity of the educational institution and thus in Switzerland. If an educational service is provided here - i.e. the course is primarily dedicated to consolidating and refreshing knowledge of the examination material, and the course is designed interactively - this is an educational service exempt from VAT. 3. Company organizes the entrance examination in cooperation with the partner universities. The tax exemption only covers the provision of educational examinations. This includes the following activities: - Activity of examination experts (taking oral examinations and correcting written examinations); - Supervision of examinations; - Development of examination tasks in connection with the activity as an examination expert or the supervision of examinations. The sole preparation of examination papers is subject to tax at the standard rate (VAT 7.7%), as is the preparation of courses. The place of supply of services is determined by the principle of the place of the recipient - i.e. the recipient is liable to VAT. If these services are provided exclusively at foreign universities, no VAT is due either. 4. Enrollment at the university, recognition of credits and tests, required translations, legalizations and much more. In the case of such consultations and support services, there is no educational service. They are taxable services, the place of which is determined by the principle of the place of receipt. Thus, if the service is provided exclusively to students residing abroad, the corresponding fee is not subject to VAT. 5. Assistance in finding private accommodation or a campus abroad, orientation and accompaniment at the university, assistance in getting to the city, assistance in setting up a bank account and health insurance, as well as all other needs associated with a stay in a foreign city. If only assistance is provided here and not an agency relationship is arranged, the fee is not subject to VAT as in point 4 above. 6. Through the tutors of the Company, as well as the online platform and individual or group lessons with teachers on-site. These are probably both non-taxable services (educational services) and taxable consulting or organizational services. The same applies as under point 4 - provided that all services are provided abroad to foreign recipients, these services are not subject to VAT. Conclusion To sum up, all the information listed above, if the services described below are all provided abroad to foreign customers, they are not subject to VAT in Switzerland.

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2019 Corporate tax rates in Swiss cantons

Anonymous — Sun, 17 Nov 2019 18:17:34 +0000

2019 Corporate tax rates in Swiss cantons Anonymous Sun, 11/17/2019 - 19:17

The Swiss government has gone the extra mile in leveraging low corporate tax rates as a competitive advantage. In Switzerland, corporate tax rates vary depending on the canton where you are operating your business.

Cantons are administrative units with a high level of autonomy compared to the central government—they competitively offer low tax regimes in order to attract large multinational companies. Between the Swiss cantons is a continuous "fiscal struggle" for the lure of big investors

For a long time, the winner of this inter-cantonal battle has been the canton of Zug, which managed to attract so many corporations that it began to have problems with "accommodation space." The canton is home to the general or regional headquarters of big corporations like Johnson & Johnson, Burger King Holdings Inc, and Siemens AG among many others.

At present, both established and new businesses can enjoy the lowest corporate tax rates in Switzerland in the canton of Lucerne(11.3%)

The tax regime in light of the reform
Two years ago, the Swiss rejected a similar idea to reform corporate tax. However, they have recently largely accepted new tax provisions in order to achieve international acceptance. The key objective of the tax reform is to eliminate the preferential tax regimes for holdings, domicile and mixed companies within the cantons.

Switzerland is home to over 24,000 international companies. This is a result of the low tax rates provided by its 26 cantons with their own competitive rates, in addition to the federal income tax rate of approximately 8%. In Zug, alone, the canton of Zurich, there are approximately 1,800 multinational companies, including global commodity traders, pharmaceutical giants and a group of blockchain and cryptocurrency firms.
Switzerland has an average effective tax rate of less than 20% when federal and cantonal taxes are combined. In the case of large companies, the negotiations made with the cantons can even reduce up to 9%.

Regarding legal security and investor confidence, the tax reform pursues three objectives:

To protect the tax appeal of Switzerland as a business location
Promote the acceptance of international corporate tax law
Ensure sufficient tax revenues to finance public activities.

Notwithstanding, attractive tax rates will remain a natural strength in Switzerland.
The Swiss tax system aims to comply with the minimum international standards, and yet remain an attractive location for multinational companies.

Corporate tax rate reductions
Following the abolition of the preferential tax regimes, the multinationals are subject to taxation at the usual corporate rates for cantonal and communal taxation purposes. Currently, effective tax rates range from 12% to 24%. But the cantons announced a reduction in the corporate tax rates for all companies, considering that the reform could lead to a substantially higher tax burden.
Thus, the canton of Lucerne proposed effective tax rates between 11.27% and 14%, and the three major cantons, Zurich, Bern, and Aargau, between 16 and 20%. Also, the corporate taxation in the canton of Zug across all levels drops to 11.91% (so far 14.35%). Our consultants can provide you with all the information you need regarding the measures planned in the other cantons.

Tax measures at cantonal level
As of January 1, 2020, the cantons must implement some mandatory tax provisions, in addition to the elimination of preferential tax regimes. For companies that lose their preferential tax status, a special low tax rate should be implemented for a step-up in the tax base. This serves as a smooth transitional measure. Furthermore, the patent box must be introduced, as well as a neutral step-up tax of hidden reserves upon migration to Switzerland.

The cantons may also opt for several voluntary tax measures, such as a super deduction for research and development costs. Also, a notional interest deduction can be implemented for cantons that have an effective tax of more than 18%, such as the canton of Zurich. Another voluntary measure that can be introduced is a reduced annual capital tax on net equity related to investments, patents and comparable rights as well as intra-group loans. Furthermore, it may be of interest to multinationals that, now, a Swiss permanent establishment of a non-Swiss company could apply for a tax credit of the residual non-Swiss withholding taxes.

It should be specified that the reduction of the cantonal tax rates on profit and the voluntary measures of taxation will be subject to a public vote or must be approved by the relevant cantonal council.

The cantonal governments have launched official announcements and it’s anticipated that most Swiss cantons will provide attractive tax rates for all companies: 12% -14% applicable to pre-tax income (including federal income tax).

Thus, Switzerland will remain a low-tax centre for big companies. The referendum on approving the overhaul of corporate income taxes will not change this.

In terms of Swiss competitiveness worldwide, the country retains its position in the first third, Hong Kong and Singapore, plus the traditional offshore domiciles remain the clear leaders in terms of fiscal appeal outside of Europe.

This year, Switzerland had a lower average tax rate overall, mainly due to cuts in the cantons Basel-Stadt and Vaud. These cantons have brought some movement in the situation of the corporate tax rate for companies. Moreover, they could be the first signs of a trend that could lead to fundamental changes in the Swiss corporate tax landscape shortly.

Lightly fiscal policy is Switzerland's most important asset, but the developed university environment, the public sector efficiency and the highly appreciated legislation in the field of intellectual property rights are also worth considering. Our company closely follows the process of fiscal reform, both from a political and economic perspective. Thus, our experts can provide periodic and comprehensive information on current discussions and may examine your company's tax planning in the context of tax reform.

For more details and assistance regarding taxes in Switzerland, you can reach out to our expert consultants. Our highly experienced and well-informed team is ready to answer all your questions and give you all the help you might need.

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2019 Federal Act on Tax Reform and AHV Financing—What’s New?

Anonymous — Wed, 02 Oct 2019 19:13:21 +0000

2019 Federal Act on Tax Reform and AHV Financing—What’s New? Anonymous Wed, 10/02/2019 - 21:13

On the 19th of May 2019, Swiss voters voted in favour of the Federal Act on Tax Reform and AHV Financing (TRAF)—confirming the corporate taxation reform. The main purpose of the reform is to bring tax legislation in line with international standards and to remove Switzerland from the EU “Grey List”, which it has been in since December 2017. This list includes states that are under EU control and have agreed to cooperate to improve the tax system.

The new reform allows Switzerland to both comply with international standards of corporate tax and still remain an attractive investment destination for foreign investors. To add on to its allure, Switzerland also introduced low-income tax rates, a patent box and an additional tax deduction for research and development businesses.

The Federal Act on Tax Reform and AHV Financing is expected to enter into full force on January 1, 2020, as decided by the federal Council. If a canton fails to implement the mandatory provisions of the TRAF by this date, the federal law will apply directly.

Important points to note

Preferential tax regimes are canceled

According to the new reform, preferential tax treatments for holdings, domicile and “mixed” companies at the cantonal level are canceled. The profit allocation rules for principal companies and Swiss finance branches no longer apply at the federal level. As a result, next year, from the 1st of January 2020, all holdings, domicile and “mixed” organizations will be transferred to standard tax rates.
However, in the course of the transition period, businesses have the opportunity to disclose hidden reserves in tax reporting without incurring additional tax consequences. Furthermore, they can then apply depreciation deductions for these assets, thereby further reducing the tax base for corporate income tax. Nonetheless, this provision is not compulsory for implementation at the cantonal level.
Profit from the use of "hidden" reserves (which existed on the date of entry into force of the amendments to the legislation) will be taxed at a lower tax rate, which was applied when using the preferential tax treatment by the company. This transitional provision is mandatory for introduction at the cantonal level.

Reduction of corporate income tax rates

For organizations, transitioning from preferential treatment to standard taxation, rates will increase the tax burden. The same applies to companies migrating to other countries.
In efforts to keep Switzerland as an attractive tax haven, some cantons are reducing the income tax rate. A typical example is the canton of Zug which is planning to reduce its cantonal effective tax rate for ordinary taxed companies from currently 14.6% to 11.91% (municipality of Zug).

For more insights on the legislation changes at the cantonal level, please see Tax Reform in cantons.

Patent box regime and Research & Development

The patent box regime provisions a comparatively lower tax rate at the cantonal level for research and development organizations. As a general rule, the cantons, however, must tax at least 10% of these profits.
Before the patent box can be applied for the first time, the corresponding tax deducted from research and development (R&D) expenditures must be recollected and taxed. Cantons may allow R&D costs incurred in Switzerland to be deducted for up to 150% of the actual costs incurred. This is based on R&D personnel expenses incurred by the taxpayer plus a 35% markup for other R&D costs, and 80% of the R&D costs charged by third party providers in Switzerland.
The patent box, R&D super deduction and NID (Notional Interest Deduction), as well as possible depreciations from the early shift(from privileged taxation to normal taxation), are subject to total tax relief of 70% (mandatory at the cantonal level).
More information about patent boxes you can find here.

Disclosure of hidden reserves

Organizations that relocate their headquarters to Switzerland can benefit from additional depreciation in the first few years. If companies relocate their headquarters abroad, an exit tax will be due, as is already the case at present.

Deduction for self-financing

Some Swiss cantons may allow a deduction of interest on equity assets if the effective profit tax burden imposed by the Confederation, canton and commune is at least 18.03%.

Increased dividend taxation

Inclusion of dividends for individuals with corporate equity interests of at least 10% will rise to 70% at the federal level and at least 50% at the cantonal level (in some cases, cantons may further increase the inclusion ratio).

Transference adjustments

The profit from the sale of shares will generally remain tax-free. However, the new rules will abolish this exemption entirely if a person sells shares to a company they already control.

Conclusion
Overally, the new tax reform keeps everyone happy—Switzerland complies with international corporate tax standards, foreign investors are still confident to invest in Switzerland and the majority of the Swiss people find the reform beneficial. Smart companies have already started evaluating how the reform will affect their organizations. Get in touch with our expert specialists to get a better understanding of the new reform and set yourself up for success.

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Gift Taxation in Switzerland

Anonymous — Thu, 12 Sep 2019 08:44:31 +0000

Gift Taxation in Switzerland Anonymous Thu, 09/12/2019 - 10:44

Gift tax is a specific kind of taxation existing in Switzerland. This kind of taxes usually levy on gifts received by the swiss residents and can vary from each Cantone. Luckily, not all gifts are taxable in Switzerland. Gift taxes were imposed by the government in order for heirs to stop avoiding taxation, in case they receive an immovable property or great amount as an inheritance. The gift tax almost applies to every Canton except for Schwyz and Lucerne, these Cantons are tax exempted under the swiss legislation. But many locals believe that a gift tax is unfair and as for many countries such a definition is don’t even exist.
How to identify which gifts are taxable and which not?
Main features:
● Under the swiss legislation, gift taxation is a tax on transfers of money or property to other people while the person who provides the gift gets nothing in return;
● The gift tax must be paid by the receiver. For instance, if someone gives a property free of charge, the receiver pays a tax according to the tax rate of the Canton in which the donor domicile;
● The gift tax can vary between Cantons and the minimum rate varies from 2% to 36% depending on the amount and property which was gifted. There are 26 Cantons in Switzerland, which means there are 26 tax laws that applies;
● In the Canton Graubunden gifts to parents are taxed at 10 %, while they are tax-free in many other cantons;
-Only amounts that exceed the value of the tax-free allowance are taxed.
Please note: not all subjects are taxable under the swiss legislation.
Below you can find cases where tax gift exemption may or may not apply:
》 Gifts of personal and household objects are not taxed;
》 Gifts from spouses to each other and presents to people in registered partnership, children, grandchildren, step-children and foster children are tax exempt;
》 There is no gift tax in the cantons of Lucerne and Obwalden;
》 In the canton of Aargau, inheritances and gifts from children to parents, step-parents and foster parents are exempt from gift tax;
》 Tuition or medical expenses you pay for someone (the educational and medical exclusions) are excluded from gift definition and therefore from taxes;
》 The gift of an immovable property located abroad is exempt from Swiss gift tax.
And other good news, that Gift tax is in general levied for Swiss residents, except for residents in the cantons Schwyz and Lucerne. As a foreigner, receiving a gift from the swiss side, you shouldn’t be worry regarding tax payment in Switzerland. But foreigners who reside in Switzerland can be subject to gift tax on worldwide assets in most cantons in Switzerland. Double taxation can be prevented if there is a tax treaty between the countries.
How can SigTax help you?
With the help of our tax specialists, we will provide a tax consultation and we will calculate the amount which needs to be paid on your gift. Especially, if you want to get a gift and want to be sure that the recipients of the gift won’t need to pay taxes on it.