Rediscovering CIT
Taxpayers' approach to CIT settlements is often routine, and changes are usually only implied by changes in tax regulations. BDO experts break this routine by supporting their clients not only in ensuring tax compliance, but also in advising on current issues. We also introduce solutions that increase the efficiency of CIT settlements. In this regard, we rely mainly on solutions provided for in national tax law, taking into account the case law and practice of tax authorities.

Our CIT experts have extensive knowledge not only in the field of strictly tax matters, but also in accounting, transfer pricing and commercial law. This allows us to take a broader view not only of the tax settlements themselves, but also of the transactions that give rise to them. We therefore actively participate in the design of supply chains, settlement schemes, financing structures and receivables portfolio management, and support our clients in the management of fixed assets for tax purposes.

In short, we strive to support our clients from the very stage of planning and designing investments or individual transactions, which brings the greatest added value.

Why is it worth using our CIT support?

• We advise on new investments and the design of supply chains, ensuring their optimal tax settlement.
• We support the management of fixed assets, enabling their fuller use for tax purposes.
• We provide effective financing schemes, allowing in particular to minimise the adverse consequences of restrictions on the recognition of financing costs as tax costs.
• We advise on the reinvestment of profits.
• We design and review dividend policies and other instruments to ensure financial liquidity within groups of taxpayers.
• We design solutions to maximise the use of losses from previous years.
• We ensure the lowest effective tax rate by implementing solutions such as the Estonian CIT, creating Tax Capital Groups, or using other tax preferences provided for in national and international law.
• We provide support in the settlement of foreign income of controlled companies, calculation and declaration of domestic minimum tax and global minimum tax (Pillar II) in Poland, as well as in the calculation of tax on so-called transferred income.
• We provide comprehensive support in the area of withholding tax (WHT) – from analysing the nature of individual foreign payments to submitting declarations of compliance with the conditions for applying preferences (WH-OSC), obtaining opinions on the application of preferences (WH-WOP, WH-WOZ), or applying for a refund of WHT collected (WH-WCZ).
• We verify tax settlements that have already been made, not only in terms of their correctness, but also their optimisation – both for the future and for previous years (e.g. overpayments).
• We develop comprehensive and detailed procedures to ensure tax risk management in organisations and minimise the criminal liability of decision-makers.