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What should be considered by the software house when signing a contract with a subcontractor? Selected questions. Part I
When working with a subcontractor, the conclusion of an appropriate contract is always crucial from a legal point of view. The absence of such a contract, or its inadequate provisions, may make it difficult or impossible to use the results of such work in the business...
Employee Referral Programs and GDPR Compliance
In today's world, effective and efficient recruitment requires the implementation of appropriate solutions at both the organizational and legal levels. It is important to remember that clearly defining goals, setting candidate expectations, and transparent...
Two shareholders with 50% shares each – how to prevent decision deadlocks
Companies often are formed through the cooperation of two founders, where each holds an equal 50% shares in the company's capital. Such a "balance of power" prevents either founder from making decisions independently. However, this can lead to paralysis when founders...
Is it possible to grant a perpetual licence for software?
It is not always commercially viable to acquire copyright in software. However, a perpetual right of use may be crucial for the buyer. What's more, the supplier will often not agree to a time limit. Can the parties therefore agree to a perpetual licence? The duration...
Transferring rights to an application to a limited liability company: What should be taken into account ?
The inception of many startups often begins with the idea of creating an application. Initially, the application is developed by the founders on their own. The founders establish a limited liability company (LLC) and continue the development of the application. The...
The company has a loss or low margins, starting from 2024 it may pay the #minimum tax.
Companies (taxpayers of corporate income tax), which incur a loss or have low margins on their operating activities, will be required to pay an additional #minimum tax starting from January 1, 2024. This is a tax on losses or low income. The first payment of this tax...
Landmark ruling by the Supreme Administrative Court for #IP Box settlement entities #Simplified records
We have managed to obtain a landmark ruling from the Supreme Administrative Court for IP Box settlement entities.❗⏩https://lnkd.in/dquyaV2m. The SAC, in its ruling of 29.06.2023 (II FSK 109/23), confirmed that when a taxpayer sells a group of qualified IP, it can...
Services Provided by Owners to the Company under the scrutiny of Tax Authorities (#FlatRateTax)
Since the second half of 2023, there has been a noticeable increase in the number of refusals to issue individual interpretations regarding the provision of services by members of the management board or owners of companies to these companies... ❌ Since the second...
What should be taken into account before deciding to set up an investment entity?
You want to run your business, grow in your industry, and at the same time want to protect assets and minimise your tax burden. Thus the need for an investment entity arises. So, advisers suggest #polska fundacja rodzinna [Polish family foundation], #ASI (#alternative...
Errors in accounting for research and development (R&D) relief
Several thousand taxpayers use the R&D relief every year. Tax offices often find errors related to its settlement. In many cases, the errors are due to a lack of knowledge of the tax legislation and the rules for using the relief. Unfortunately, pleading an...