One of the consequences of Poland entering the European Union is the changing structure for investments. This relates mainly to investments on the capital market, and in particular, in investment and pension funds. Based on the experience of the specialists of our Team, it arises that the lack of market transparency – especially in the area of tax burdens – creates many fields of potential tax risks. In view of the above, our Team offers our Clients assistance in, among others, the following issues:
- advising on corporate and personal taxation of income obtained by Polish and foreign investors from participation in investment funds and on principles of determining the income to be taxed;
- advising on the possibilities of exercising double tax treaty protection by Polish funds;
- opinioning planned Polish investments of foreign investment and pension funds and also foreign investments of Polish investment and pension funds;
- reporting requirements for investment funds in the scope of personal income tax;
- tax aspects of mergers and take overs of investment and pension funds as well as of the rights of management of such funds;
- tax aspects of investment products denominated in foreign currencies;
- VAT implications
