Other legal and tax advice
Tax planning
Through tax planning, we select possible solutions in such a way that the client effectively pays the lowest possible taxes, following the principle: nowhere is it said that you have to choose those solutions for which the public and legal burden is the highest. We are flexible, which is why tax planning can cover the entire scope of a company’s operations, its individual departments or a single transaction.
Tax audit
An announced, or worse, unannounced tax audit is a stressful situation and an entrepreneur should focus on running his or her business. That is why we offer comprehensive tax support during a tax audit, with the possibility of representing the client before the authorities conducting the audit. We represent clients in tax proceedings and in proceedings before administrative courts. Based on experience, we realise an effective defence of the client’s rights. We know that the correct formulation of motions and letters in tax and fiscal proceedings and the use of tax procedure is of key importance for the successful completion of the audit for the taxpayer.
Tax review
Tax review is one of the most effective tax advisory instruments that brings real financial benefits.
The key objectives of tax review are:
identifying potential tax risks and then developing solutions to minimise or eliminate the risks;
revealing unused opportunities in optimising tax settlements.
Tax review may cover any period (monthly, quarterly annual, several years). Depending on the needs, the review may concern the entire tax system of the enterprise, as well as refer to selected processes or transactions considered to be key.
We always draw up a report from the tax review with specific recommendations for further action by the company.
Documentation of transfer pricing
Entrepreneurs carrying out transactions with related parties or partners entering into partnerships when certain transaction amounts are exceeded must prepare transfer pricing documentation and report it on the tax form.
Well-prepared transfer pricing documentation makes it possible to make the entrepreneur’s tax burden more realistic, to adapt the company’s business model to the legal requirements related to these issues, and to prepare the entrepreneur for possible inspections by the tax authorities.
The services we offer in this area include, in particular:
an analysis of related party transactions, in particular an analysis of resources, functions and risks, as well as the way transfer pricing documentation has been carried out to date;
preparation of transfer pricing documentation in accordance with applicable national legislation and OECD guidelines in this respect;
preparation of a local file for international capital groups;
Preparation of a study outlining the tax risks involved, ways to mitigate them or possible changes to the way transfer pricing documentation and risk management is carried out in the company, and possible implementation of these proposals;
conducting tax investigations in transfer pricing documentation matters.
Implementation and drafting of withholding tax procedures and indirect transactions with entities in tax havens
Recent regulatory changes have sealed the trend of shifting verification responsibilities from tax officials to taxpayers. It is now taxpayers who have to prove that they have the right not to withhold tax at source on foreign transfers for, among other things, payment for a service, a licence or trademark rights. This also applies to transfers of domestic and foreign payments for purchases exceeding PLN 0.5 million during the year.
It sometimes happens that the tax office demands payment of tax on a purchase transaction in a situation where the law provides for an exemption or a reduced tax rate. Our law firm implements procedures to safeguard clients’ interests against this type of conduct by the tax authorities.
Robert Wienskowski
Tax advisor
e-mail: robert.wienskowski@gws.net.pl
phone: +48 605 216 150
Galia Ginelli
Legal adviser
e-mail: galia.ginelli@gws.net.pl
phone: +48 502 330 105
Piotr Sobczak
Tax advisor