136 publications in this category. HWW lawyers' commentary on legal changes, case law and tax interpretations.
This applies, for example, to payments such as dividends, interest, royalties and fees for intangible services (consultancy, advertising, legal and accounting services). The standard WHT rate …
Polish Holding Company (PSH) The provisions on PSH enable limited liability companies, joint-stock companies or simple joint-stock companies to obtain holding company status, provided that certain …
A company’s debt – that is, the existence of financial liabilities to creditors, government agencies or business partners – does not rule out the possibility of …
By the end of 2024, foreign workers in Poland accounted for almost 7% of the total workforce. This level of participation by foreign nationals in the …
The obligation to prepare financial statements does not depend on the form of business activity or the size of the company. The key factor is the …
It is clear from the Explanatory Memorandum to the draft Act amending the CEIDG that it primarily concerns amendments to the provisions aimed at simplifying the …
The importance of the CEIDG for entrepreneurs The business register facilitates the running of a business. Entrepreneurs can use it to amend their registration details, set …
The matrimonial property regime applicable to the spouses has a direct impact on how property is settled following the dissolution of the marriage, particularly following a …
What is an investment agreement? An investment agreement is an unnamed contract; it is not regulated in the Civil Code or in any other statute. Its …
One of the most fundamental tools used today in international trade is customs duty, i.e. a charge imposed by a state on goods crossing its borders. …
The President of the Office of Competition and Consumer Protection – Powers I would like to begin this article with a brief introduction to the matters …
The process of company conversion The transformation of companies is governed by the Commercial Companies Code (Art. 551 et seq.). The transformation of a company involves …
What is a beneficial owner declaration? A beneficial owner declaration is a document confirming that a given entity is the beneficial owner of the receivables received. …
In this article, we will outline the details of the capital increase procedure, covering the various methods, the rules governing the subscription of shares by shareholders, …
The purpose of proceedings to exclude a partner is to alter the composition of the partnership, whilst preserving its legal existence, by removing a partner whose …
What are the key features of the Estonian CIT? 1. Deferred taxation of distributed profits: Tax is only levied at the time of profit distribution, e.g. …
What is the difference between an asset deal and a share deal? An Asset Deal is a transaction involving the assets of a company, i.e. a …
The rationale behind the institution of compulsory share buy-out is to provide majority shareholders with the legal means to deprive minority shareholders of their shareholding rights …
In accordance with the relevant provision, a merger may be effected: 1) by acquisition, i.e. by transferring all the assets of the acquired company to another …
Statutory restrictions on the Family Foundation’s business activities The legislator has introduced a significantly restricted scope of business activities that may be carried out by a …
Action for the annulment of a resolution An action to set aside a resolution applies to situations where the resolution is contrary to the articles of …
Both a limited partnership and a general partnership are partnerships characterised by the fact that they do not have legal personality; however, the law grants them …
The process of merging commercial companies, as currently recognised in European legislation, has its origins in the German legal system. It was introduced in 1861 in …
Reporting Obligations – Who Does It Apply To? Large Entities The reporting obligation applies to all large entities, defined on the basis of balance sheet total, …
Winding up as the primary method of dissolving a general partnership The circumstances to which the legislator attaches the consequence of the dissolution of a general …
CSR CSR – Corporate Social Responsibility – is an approach to business management that seeks to balance various environmental, social and employee interests. CSR can take …
What should you know about this directive and sustainability reporting? What is ESG reporting and who does it apply to? What is an ESG report? An …
A key issue that raises many questions is whether a person must retain their status as a consumer for the duration of the insolvency proceedings. Must …
Which companies may take part in a merger by acquisition? In accordance with the basic principle governing mergers, limited companies may merge with one another and …
Winding up of a company In connection with the liquidation of a commercial company, the representation of the company is entrusted to the liquidators. During the …
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