During our practice we have served versatile consulting to foundations, public funds, corporations and individual investors.
Availability of PESEL number is required for financial reporting starting from 2019. A foreigner who is the Member of the Board should make an effort to receive a PESEL number, update his data in the National Court Register, and make an electronic signature containing this PESEL number. Only after entering the PESEL number into the register, the court accepts the signed financial report.
The most popular ways for temporary residence permit in Poland are:
According to the provisions of the Polish penal fiscal Code, in certain situations a taxpayer can avoid criminal consequences related to violation of tax legislation. However, it requires: voluntary disclosure, submission of the amended tax return, voluntary surrender of responsibility or renouncement of inflicting a penalty or imposition of a penalty.
If the offender after committing an offence reported to the proper prosecuting body, describing the essential circumstances of it, in accordance with the penal fiscal Code is not subject to the penalty of fine for a fiscal transgression or crime. However, the application of such procedure is possible only if the full levies of public law nature (for example, taxes) offset by the committed offence is paid within the period established by the authorized body.
A small payment institution is a legal entity, natural person or an organizational unit that is not a legal person, to whom legal capacity is granted under an act, entered in the register of payment service providers and electronic money issuers, operating in the field of any payment service other than the payment transaction initiating service or access service to account information. Such activities may be conducted only on the territory of the Republic of Poland, independently, by a branch or through agents.