The Taxation of Intercompany Loans to Corporate Officers

Navigating the VAT-PCC Boundary Under Polish Law Abstract: This article examines the seminal 2018 decision of Poland’s Supreme Administrative Court addressing the tax treatment of loans extended by limited liability companies to their managing directors. The Court’s ruling establishes that such loans may attract Civil Law Transactions Tax at a rate of two percent where … Continue reading The Taxation of Intercompany Loans to Corporate Officers