Tax Pocket Book. Poland 2011.
PwC, 2011-07-05Overview
Poland is situated in Central Europe. It borders Germany, Ukraine, Russia, Belarus, the Czech Republic, Slovakia and Lithuania. Through the Baltic Sea it has easy access to Scandinavia. Poland is a member of many international organisations, including, among others, the European Union, NATO, WTO, and the OECD.
Poland is a republic. The government of the Republic of Poland is based on the separation of and balance between legislative, executive and judicial powers. Legislative power is vested in the Seym and the Senate, executive power is vested in the President of the Republic of Poland and the Council of Ministers, and judicial power is vested in the courts and tribunals. Poland's capital is Warsaw and the official currency is the Zloty (PLN). The Polish public administrative system is divided into central and regional (self-government) administration. According to a cardinal principle included in the Constitution local authorities are elected by citizens. The sources of universally binding law in the Republic of Poland are: the Constitution, statutes, ratified international agreements and regulations.
The courts and tribunals constitute a separate power and are independent of the other branches of power. Judges are appointed for an indefinite period by the President of the Republic and are not removable. Court proceedings have at least two stages. Tax cases are considered by Voivodeship Administrative Court and the Supreme Administrative Court, as a court of second resort.
PwC in Poland has over 40 partners and 1500 staff located in Warsaw, Gdańsk, Poznań, Kraków, Wrocław and Katowice. They provide audit, financial reporting and accounting advisory, consulting, forensic services, valuation and strategy services, HR consulting, legal services, mergers and acquisitions services, regulatory services, tax management & accounting services, indirect taxes, tax litigation, transfer pricing services and international tax services transactions.
Corporate taxes
The companies in Poland are subject of taxation two main taxes:
Other taxes:
Taxes on individuals
Other taxes:
Materiały zamieszczone na tej stronie internetowej przeznaczone są jedynie dla celów informacyjnych i nie mogą być traktowane jako wchodzące w zakres czynności doradztwa podatkowego określonych w art.2 ustawy z dnia 5 lipca 1996 r. o doradztwie podatkowym. Tym bardziej dla skutków podejmowanych na tej jedynie podstawie decyzji ekonomicznych nie mają zastosowania zasady odpowiedzialności za szkodę określone w art. 43 ustawy o doradztwie podatkowym. Osoby zainteresowane uzyskaniem porady proszone są o skontaktowanie się bezpośrednio z działem prawno-podatkowym PwC. Wydawcą serwisu taxonline.pl jest PricewaterhouseCoopers Sp. z o.o., al. Armii Ludowej 14, 00-638 Warszawa. ISSN: 2084-381X
