Does a taxpayer, while acquiring shares from shareholder, who had made additional payments, take over the right to reimbursement of additional payments and to the tax exemption with respect to such reimbursements?

Revenues enlisted in Art. 21 item 1 of the Corporate Income Tax Act earned at the territory of Poland by taxpayers with limited tax liability are taxed in Poland according to the provisions of the double taxation avoidance agreements. Those involve, e.g., advisory services, accounting services, market research services, legal services, advertising services, management and control, data processing and personnel recruitment services.

The transfer of agricultural immovable property before the lapse of five years from its acquisition does not necessarily have to be connected with the payment of tax, because of a special form of tax exemption. What requirements should be fulfilled to take advantage of this exemption?

Various taxation rules apply with respect to transfer of business immovable property