Corporate Income Tax

Day-to-day CIT advisory and annual settlements for Polish and foreign-owned companies. We keep the tax base defensible, deductions properly documented and the return ready to file, while flagging where planning would genuinely help.

What this covers

Annual CIT-8 return preparation and review before filing
Tax base calculation, timing of revenue and cost recognition
Deductibility analysis for costs, provisions and write-offs
Tax depreciation policy and fixed-asset registers
Financing cost limitation and thin-cap rules under the debt financing cap
Minimum income tax and its exemptions
Tax loss carry-forward planning and utilisation
Hidden dividend and related-party expense reviews
CIT grouping (podatkowa grupa kapitalowa) feasibility and set-up
Exit tax exposure on cross-border relocation of assets
Advance CIT payments and reconciliation with the annual settlement
Reconciliation of accounting and tax results (permanent and temporary differences)
Support during CIT verification and audit correspondence
Internal tax memos on ambiguous treatment items

Corporate Income Tax

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