News

The status of the COVID-19 epidemic as the basis for negotiating contracts?

25 April 2020

The epidemic period is an extraordinary situation for both parties to the contract (rental/leasing/service contracts, etc.). It provides the basis for determining a new amount of benefit (remuneration) resulting from contracts concluded for the duration of the epidemic.

Brak podatku na wycofaniu nieruchomości z majątku spółki i przekazaniu jej wspólnikom

No tax on the withdrawal of real estate from the company’s assets and transfer to its partners

The partners of a partnership may withdraw the property component from the company’s assets without income tax and transfer it to the partners free of charge.

Zwrot opłat likwidacyjnych przy umowach ubezpieczenia na życie z funduszem kapitałowym

Reimbursement of liquidation fees for life insurance contracts with a capital fund

Liquidation fees deducted by insurers in the event of termination of a life insurance contract with a capital fund may be considered as undue and reimbursable for the insured. Contract provisions providing for such benefits may be considered by the court as abusive clauses.

Dzierżawa praw majątkowych może być opodatkowana preferencyjną stawką 8,5%

Lease of property rights may be taxed at a preferential rate of 8.5%

Income from property rights generated by individuals does not always need to be taxed on a progressive tax scale. If the property rights are the subject of the lease, then there is a possibility of taxing the income with a lump sum at the rate of 8.5%.

Statements of the management board and resolutions of the authorities during the COVID-19 epidemic

In what form a member of the management board of a legal entity should effectively make declarations of will during the epidemic? How should actions requiring prior resolutions of the bodies of a legal person be taken during the epidemic?