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Specialist literature

Inwestowanie w Polsce [Investing in Poland]
Frame tax and legal requirements to be met by German companies, including recommendation on structuring. ”Inwestowanie w Polsce” is a study essential for (prospective) investors in Poland and their advisors. It provides the most up-to-date, extensive and practical information on all issues relevant for business in Poland. The basic topics covered in the book include the tax law, accounting law and corporate law, particularly acquisition of companies and real property in Poland by foreign investors, personal income tax, corporate income tax, new double taxation avoidance agreement between Poland and Germany, sales taxes (VAT and civil law transaction tax), outline of the tax proceeding regulations, penal fiscal law in Poland, domestic and corporate transboundary financing etc. Another great advantage of the book is the editorial team which includes extraordinarily competent experts with excellent knowledge of the local conditions. Authors of individual chapters draw on their many-year service with Rödl & Partner and vast experience in the advisory practice.

Editorial staff: Professor Stephan Kudert, Europa-Universität Viadrina, Frankfurt (Oder)
Publisher: Erich Schmidt Verlag, 2007
Format: 15,8 x 23,5 cm
Number of pages: 891
ISBN: 978-3-503-09798-2
Orders: Erich Schmidt Verlag

Umowa o unikaniu podwójnego opodatkowania z Niemcami – komentarz [Double Taxation Avoidance Agreement with Germany – Commentary]
The new double taxation avoidance agreement between Poland and Germany has been basically in force since 1 January 2005. The agreement sets forth provisions that depart from the content and effect of the provisions under the agreement effective since 1972 until recently. The new agreement provides for withholding tax (with certain exceptions) on disbursed interest as well as on license-based liabilities. The possibility for the other party to the transaction to correct the tax amount in case the transfer pricing is called into questions is a matter from the point of view of related companies. Taxation-related amendments refer also to the members of the management board and employees seconded to work in another country.Poland and Germany are to support each other in enforcing tax liabilities. It is difficult to overestimate the significance of the agreement for economic relations between the two countries especially that for many years now German businesses have been top-ranked foreign investors in Poland as far as the investment value and the number of investors are concerned. Provisions of the agreement reviewed in this book have been subject to a thorough study to pinpoint working tax consequences for the Polish and German companies. The publication constitutes an attempt to address the doubts that emerge during application of the agreement. The issues are presented possibly in the most accessible manner and illustrated with examples. Efforts have been made to include the relevant regulations of the domestic Polish and German tax law in the comments.

Editorial staff: Dr. Marcin Jamroży, Tax Adviser; Dr. Adrian Cloer, Attorney at Law
Publisher: C.H. Beck, 2006
Format: 140 x 210 mm
Number of pages: 670
ISBN: 83-7483-261-4
Orders: C.H. Beck

Podatek dochodowy od osób fizycznych, podatek dochodowy od osób prawnych (Personal Income Tax, Corporate Income Tax – Polish and German language version)
Translation of the Polish Personal and Corporate Income Tax Acts into the German language. This publication is aimed at better understanding of the issues specific to the Polish tax system. It is an indispensable tool for persons and businesses that operate as advisors of investors from German-speaking countries. The book is recommended to companies the share capital of which is held by German, Austrian or Swiss owners.

Authors: Jens Jungmann, Certified Auditor; Przemysław Fil, Certified Auditor

Publisher: C.H. Beck, 2008
Format: 127 x 200 mm, kartoniert
Number of pages: 712
ISBN: 978-83-7483-835-1
Orders: C.H. Beck

Opodatkowanie spółki osobowej [Taxation of partnerships]
Review: “The Polish professional literature is short of monographs on international tax law, especially as regards the issues of double taxation avoidance in the light of international treaties. At the same time, the demand for such studies is huge among the working professionals (…). Therefore, the doctoral dissertation under the review is one of the few papers in the Polish professional literature which elaborates on the legal position of partnerships (their rights and obligations) as regards taxation of revenue.” Professor Jerzy Małecki (Adam Mickiewicz University in Poznan). “Tax-related issues that refer to operation of companies having no legal personality under domestic or international laws are material from the theoretical and practical perspective, intellectually interesting and appealing though difficult.” Professor Włodzimierz Nykiel (University of Lodz).

Author: Dr. Marcin Jamroży, tax adviser
Publisher: CH Beck, 2005
Number of pages: 194
ISBN : 83-7387-669-3
Orders: lideria.pl

Tax laws in German
At the beginning of June this year C.H. Beck will publish a new book edited by our experts. It is a collection of translations of Polish tax regulations into the German language.
This publication continues the series of translations of Polish legislation into the German language, launched with a German translation of the Polish Accounting Act. It encompasses four tax-related acts, very important from the point of view of the day-to-day practice: Inheritance and Endowment Tax Act, Civil Law Transaction Tax Act, Local Tax and Charges Act, and the Excise Duty Act. Our specialists and translators involved in that project are aware of the common opinion that the Polish tax regulations are incoherent and full of gaps. With the publication of this book, they hope to help in decision-making in business operations in Poland and to make Polish legislation easier to navigate for foreign investors, especially from the German-language area.

Author: Jens Jungmann, Przemysław Fil
Publisher: C.H.Beck, 2010
Number of pages: 466
ISBN: 978-83-255-1482-2
Orders: C.H. Beck

Zuletzt aktualisiert: 16.03.2021

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