Useful articles

 The preparation of transfer pricing documentation is required for entities that are related with assets, equity or personal (also family-owned), which conclude partnership agreements, make transactions with each other or cooperate for a joint venture. The transfer pricing documentation should prove that the prices used are market-based. In the absence of appropriate documentation, prepared in statutory terms, they expose themselves to severe sanctions and increase the risk of the revenues being estimated by tax authorities.

 An employer who wants to delegate his employee to work in another country of European Union should know the requirements for obtaining A1 certificate. To obtain the A1 certificate, several conditions must be met.

 Acquisition of ownership to real estate located in Poland by a foreigner requires the permission of the minister competent for internal affairs.

 The decision to reduce the share capital of a limited liability company may be made for various reasons. One of the reasons may be the imbalance between the tasks that the company wants to perform and the amount of the share capital. Another reason may be the desire to withdraw cash to invest in another way. A common case is also the reduction of the share capital due to the change in the composition of the company, which results from the redemption of shares of some partners. It may also happen that there is a need to regulate the amount of capital in line with the actual value of contributed contributions, when the value of in-kind contributions was, for example, inflated and as a result of this action the share capital was not fully covered. If the company is making losses, the company's balance sheet is to reduce the share capital.

 The retirement age in Poland starts at 60 for women and 65 for men. In order to be entitled to a pension it will be necessary to prove the appropriate insurance period: 20 years - women, 25 years - men. From 2022, it will be 25 years for both sexes. An application for a pension takes into account the both contributory and non-contributory periods. Only periods of contributions are included in our length of service. In other words, the periods for which pension contributions and insurance were paid. This is the time when we worked on a contract of employment, contract of mandate, period of conducting business activity, maternity allowance, etc.