Fiscal representative for real estate companies

We provide fiscal representative services to qualified real estate companies, so that they can comply with the obligation imposed by the provisions of the Corporate Income Tax Act.

The following are required to appoint a fiscal representative:

  • companies that qualify as a real estate company, which do not have their registered office or management board in Poland and are not subject to income tax on their total income in a European Union Member State or in another state belonging to the European Economic Area, regardless of the place of its generation
  • in practice, this obligation mainly applies to non-EU and EEA entities or any tax transparent entities (including those from the EU and EEA)
Publications

Polish Living Sector 2.0

Fiscal representative for real estate companies

The “Onshore wind energy in Poland” report

IP BOX

R&D relief

TARIFFS GREEN POWER by country

Global dealmakers: Cross-border M&A in 2021

Real Estate Investments in CEE/SEE

Taxes in residential projects for rent

Transfer pricing