Subject of the tax In principle, VAT taxpayers are natural or legal persons as well as organizational entities without legal personality carrying out economic activity regardless

Special Economic Zone (SEZ) is part of Polish territory which is administered separately, allocated for the running of businesses on preferential terms. The SEZ is a place

Purchasing property by foreigners is governed by the provisions of the Act of 24 March 1920 on Purchase of Real Estate by Foreigners. Foreigner’ within the meaning

 Lowering corporate income tax can be another incentive for company formation in Poland. From the beginning of 2017 A.D. corporate income tax (CIT) rate for newly formed