Civil law activities are subject to this kind of tax if neither party to the activity is VAT-taxed in connection with this activity.

The basic tax rates range from 0.1 to 2%.
 

The tax rate of 20% is applied in particular cases when the taxpayer refers to civil law activities during inspection activities, tax proceedings, tax inspection proceedings or customs and tax control regarding the tax authorities determining the sources of financing of the assets gathered by the taxpayers.

The information provided at www.marciniuk.com and at the sub-websites constitutes neither a tax nor a legal opinion. It is of general character only and should not be viewed as related to any particular state of facts. Prior to undertaking any and all activities or omissions based on information included within the above websites, please contact our advisors.
Marciniuk & Partners as well as members of its Management Board, its employees and coworkers are not liable for any effects resulting from decisions made based on information presented within the above websites.