Andrzej Dębiec

"Andrzej has a great experience in tax matters."

Hogan Lovells advises PATRIZIA on the sale of office buildings portfolio in Warsaw

Hogan Lovells advised PATRIZIA on tax issues related to the sale of 15,400 sqm office buildings portfolio in Warsaw to VIG Fund, a real estate vehicle from Vienna Insurance Group.

Hogan Lovells advises on one of the largest Polish securitisation transactions

The Warsaw and London offices of Hogan Lovells advised the arrangers, Crédit Agricole Corporate & Investment Bank SA and StormHarbour Securities LLP, on the securitisation of a portfolio of lease receivables worth PLN 2.2 billion, originated by Europejski Fundusz Leasingowy S.A.

Planned introduction of VAT groups in Poland

On 31 May 2021, the Ministry of Finance officially posted on its website information concerning the planned introduction of VAT group regulations in Poland. At the same time, a draft amendment to the Act on Value Added Tax was published for pre-consultation.

Założenia programu Polski Ład

Koalicja rządząca ogłosiła założenia programu Polski Ład. Program ten przewiduje istotne zmiany oraz inwestycje w wiele obszarów życia gospodarczego, społecznego, kultury, zdrowia i edukacji, i zgodnie z deklaracją jego autorów, ma stanowić kompleksową strategię przezwyciężenia skutków pandemii.

Hogan Lovells advises PATRIZIA on the sale of Ujazdowskie 10 office building in Warsaw

Hogan Lovells advised PATRIZIA Frankfurt Kapitalverwaltungsgesellschaft, a German real estate investment funds management company, on the tax aspects of the sale of the Ujazdowskie 10 office building in Warsaw to Syrena Real Estate

Hogan Lovells advises PATRIZIA on the sale of the Młodziejowski Palace

Hogan Lovells advised PATRIZIA Frankfurt Kapitalverwaltungsgesellschaft, a German real estate investment funds management company, on the tax aspects of the sale of real estate located at Miodowa 10 in Warsaw - Młodziejowski Palace to FAA Real Estate

Poland: changes to the regulaations concerning the reporting of tax arrangements (MDR)

This newsletter deals with the provisions concerning changes in the reporting of tax arrangements (the so-called Mandatory Disclosure Rules - MDR) which will be introduced on 1 July 2020 in Poland.

Recent developments in Polish legislation - interpretations

Offsets will not deprive taxpayers of their right to recognise expenditure as a revenue earning cost – interpretation of the Head of the National Tax information Office dated 21 November 2019, case file number 0111-KDIB1-4010.380.2019.1.MS

Recent developments in Polish legislation - jurisprudence

1. All evidence in fiscal proceedings must be open to the party. 2. Goodwill is not a property right and is not subject to the tax on civil law transactions. 3. Moment of completing a service depends on the contractual provisions and the signing of a protocol.

Recent developments in Polish legislation - a further postponement in deducting witholding tax

The Ministry of Finance published a draft regulation on the postponement of the date of entry into force of the regulation according to which entities paying dividends, interest, or royalties would be absolutely obliged to deduct the withholding tax at the national rate.

Poland: Intra-Community Transactions must be VAT neutral

The Provincial Administrative Court in Warsaw once again ruled that some of the provisions of the Polish Act on Goods and Services were contradictory to the VAT neutrality principle.

Poland: tax practice and administrative court verdicts on employee settlements

Taxpayers have, for many years, been uncertain as to how to approach the tax issues raised by employer-granted benefits. We present below selected examples of the latest tax authority rulings and administrative court verdicts regarding such benefits.

Hogan Lovells in Poland advised ISOC Group in acquisition of Silesia Business Park office building

Hogan Lovells Warsaw Office advised ISOC Group in the transaction consisting of the acquisition of C and D buildings of "Silesia Business Park" from Skanska.

Hogan Lovells advised Prologis on the largest global transaction on the logistics market in 2018

The Warsaw Hogan Lovells office advised Prologis, Inc., the world's largest owner, manager, and developer of logistics and warehousing facilities on the sale of a large logistics centres portfolio in Poland, as part of the global transaction, to a leading Asian property company.

Poland: Changes in tax regulations for year 2019

For yet another year the Ministry of Finance has announced important and extensive amendments to its tax regulations. On 24 August 2018, a draft of amendments to the Personal Income Tax Act, the Corporate Income Tax Act, the General Tax Regulations Act, as well as certain other acts, was published.

Hogan Lovells advised on the first ever blockchain technology-based project on the Polish market

The Hogan Lovells law firm advised on the first ever blockchain technology-based transaction on the Polish office market.

Poland: Changes in the Provisions of Law Regarding Transfer Pricing

A draft of the amendments of the provisions regulating transfer pricing, published in July, spells a minor revolution for taxpayers. It is another significant change in this area.

Poland: Interpretations of the tax authorities

Interpretations of the tax authorities in Poland: Limits of revenue generating costs on account of debt financing.

Poland: Decisions of Administrative Courts

Decisions of Administrative Courts in Poland: (i) Judgment of the Supreme Administrative Court on the cost of fuel in relation to company cars used for private purposes, (ii) Judgment of the Administrative Court in Poznań in respect of the gratuitous use of a logo.

Poland: Changes of tax regulations

Changes of tax regulations in Poland: (i) VAT Split payment, (ii) MLI Tax Convention, (iii) changes in the area of income taxes – tax on commercial properties

Hogan Lovells focus energy on business integrity and sustainable development

International law firm Hogan Lovells has launched a dedicated Business Integrity and Sustainable Development initiative for the energy and natural resources industry sector, to be led by Denver-based partner and global head of the firm's Energy and Natural Resources sector Group, Scot Anderson.

Poland: Legislative changes and Judical Decisions

On 30 April 2018, the so-called Constitution of Business enters into force (with the reservation of a small number of provisions entering into force at later dates). The Constitution of Business is a packet of five Acts, newly regulating the domestic trade market.

Poland: Court decisions, Tax Rulings and New Bills

Poland: Court decisions, Tax Rulings and New Bills

Hogan Lovells bolsters offering in Saudi Arabia with association with ZS&R Law Firm

Leading global law firm Hogan Lovells has entered into an association with ZS&R Law Firm. The firms will work together to provide cohesive, integrated legal advice to their national and international clients, offering a first-class service in the Kingdom of Saudi Arabia.

Hogan Lovells advises Gothaer on the sale of their Polish subsidiary Gothaer TU

Hogan Lovells has advised Gothaer group on the sale of its Polish subsidiary Gothaer Towarzystwo Ubezpieczeń (Gothaer TU) to Vienna Insurance Group.

Tax Authorities are required to assess the correctness of statistical classification in tax rulings

The Supreme Administrative Court has confirmed that the Director of the National Fiscal Information Bureau will now be required to assess the correctness of the statistical classification when issuing a tax ruling.

Poland: Planned changes to the legal environment

Ratification of multilateral amendments to double-taxation treaties (MLI BEPS)

Poland: Tax Decisions and Rulings

1. Positive individual tax ruling will also protect VAT refund entitlements. 2. Actual impact on a company to be considered before granting exemption from a taxation of interest. 3. Accounting and IT services expenses, and some know-how fees to be charged against costs in full.

Poland: Most recent changes in the law.

The extended deadline for the submission of transfer pricing documentation – Regulation of the Minister of Finance of 14 March 2018.

Poland: Tax exemptions in the Act on support for new investments

A government draft of an Act which purpose is to introduce new mechanisms to support entrepreneurs in making new investments has been submitted to the Lower Chamber of the Polish Parliament. The proposed support measures will mainly consist of income tax exemptions for both CIT and PIT taxpayers.