Publication date: May 27, 2025
arm’s length principle; the obligation to establish transfer prices on the same terms as unrelated entities would establish; market price in real property sector; asset approach; the income approach; the comparative approach.
What is market price?
The Act of 28 July 1983 on Polish inheritance and gift tax defines the market value of goods or services. It turns out that this value is determined based on average prices used in the trade of goods of the same type and kind, taking into account their location, condition and degree of wear and tear, as well as in the trade of property rights of the same type. In other words, it is the highest price at which the buyer is willing and able to acquire a given good, as well as the lowest that the seller can agree to.
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Publication date: May 26, 2025
Polish provisions and procedure
Entities authorized to submit an application for a tax interpretation
The entity entitled to obtain an interpretation is the “interested party”. The regulations do not define the concept of interested party. It is assumed that the group of entities entitled to obtain an interpretation includes entities listed in the provisions of art. 14a-14p of the Polish Tax Ordinance, which are: taxpayers, payers, collectors, third parties responsible for tax liabilities – regardless of whether the interpretation concerns their current or future situation; persons who have or may have tax arrears, referred to in art. 52 § 1 of the Tax Ordinance; persons planning to establish a company – in matters related to the future situation of this company, as well as entrepreneurs intending to establish a branch or representative office – in matters related to the future situation of this branch or representative office.
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Publication date: May 23, 2025
The purpose of Regulation (EU) 2022/2560 of the European Parliament and of the Council (FSR) on foreign subsidies distorting the internal market is to enable the European Commission to conduct analyses of subsidies granted by non-EU countries to companies operating in the EU and to combat their negative impact on the single internal market in the European Union.
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Publication date: April 29, 2025
Surreptitious advertising is a form of hidden promotion in which the advertising message is incorporated into editorial content, programs or social media posts without any clear indication that they are commercial in nature. When a famous person publishes a photo promoting a product or service for which they receive remuneration, but does not inform about the commercial nature of this content, it is covert advertising. Such practice can mislead the consumer, as they are not aware that the creator’s opinion is not entirely objective and they may be biased due to the fact that they received remuneration for the product review.
In the context of influencer marketing, this refers to a situation in which an influencer promotes products or services without clearly indicating that it is an advertisement, which may mislead recipients as to the nature of the content.
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Publication date: April 15, 2025
Exit fee is a fee for transferring assets, functions or risks between related entities. It can be understood as remuneration for the transfer of important functions, assets or risks. It is paid during business restructuring, either once or periodicall
On 30 January 2025 there has been issued important interpretation of the Director of the Polish National Revenue Information in respect of exit fee and tax consequences.
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