TAX ADVISORY SERVICES
Taking comprehensive care of the interests of our Clients, we provide legal and fiscal analysis of solutions applied in transactions in all areas.
Due to the interdisciplinary approach, including cooperation with other departments of the office, we are able to offer comprehensive approach to fiscal problems as well as best of possible solutions to our Clients.
The tax advising team is composed of employees who gained their experience not only in the Office, but also in connection with their previous employment in fiscal bodies and recognised tax advising companies.
Our experts provide comprehensive services covering:
- preparation of legal and fiscal evaluations and analyses;
- conducting analysis of fiscal results of the concluded contracts, including determination of the tax risk areas;
- operation of fiscal proceedings and proceedings in fiscal-penal cases, including representation of clients before the fiscal bodies and administrative courts as well as drafting documents in the form of appeals, claims, petitions, objections and complaints;
- tax reviews, including reviews aimed at indication of potential areas in which recovery of overpaid taxes is possible;
- drafting applications for interpretations of fiscal law regulations;
- current tax advisory services.
Our major expertise areas cover:
- restructuring of enterprises and reorganisation of their businesses;
- tax optimisation of transactions and international tax planning, with focus on dividend income, interest income and royalties;
- advisory service associated with mergers, acquisitions and business splitting which involve identification of tax risks and development of a structure the ensures tax neutrality of the planned transactions;
- recommendation on solutions for optimisation of inheritance and donation tax, tax on civil law transactions as well as real property tax;
- tax advisory services associated with all stages of investments, including the development of investment structure, investment financing, asset procurement, investment process, payment of earnings and exit from investments;
- advising within the scope of personal income tax, covering, inter alia, issues of employee allowance taxation, incentive programmes, managerial options, remuneration for managerial staff in the country and abroad as well as in relation to foreigners working in Poland;
- advising within the scope of corporate income tax regarding qualification of income and costs as well as minimisation of the tax liabilities based on write-downs, deductions and exemptions;
- transfer prices, including preparation of documentation for transactions with associated entities, recommendation of methods for price calculation, defending the adopted methods against fiscal bodies and conducting cases regarding previous price agreements (APA);
- advising within the scope of VAT, especially in terms of settlements of construction works, real estate transactions, deduction of input tax and direct returns;
- advising within the scope of excise duty, covering, e.g. excise duty taxation on imported passenger cars and RES power taxation;
- representation of members of legal person bodies in proceedings regarding decisions on their liability for taxes and ZUS [National Insurance Institution] contributions.
The greatest successes of SWS include the return of the judgment of the Constitutional Tribunal, case file ref. no. SK 40/12, based on the constitutional complaint drawn up by the expert team of the Office. This resulted in recovery of PLN 4.2 million of the CIT tax imposed by way of law infringement.