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07.03.2025

Current legal informationOur comments

Flat or business? An end to tax complexities in property rental?

The issue of property taxation of residential buildings rented by entrepreneurs for residential purposes has raised questions of interpretation for years. How tax rates differentiate rents?

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24.01.2023

Current legal informationNews

Newsletter – It is worth settling accounts with a Polish civil partnership that worked in Austria or Germany!
Even 20 years ago!

Due to the freedom of economic activity guaranteed by the European Union, Poles establish civil partnerships (or other partnerships) in Poland in order to work abroad - most often in Germany or Austria. Usually the point is that the partners of such a company personally perform specific work - in Austria, Germany or elsewhere.

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06.12.2022

Current legal informationNews

Newsletter – Restriction of access to the Central Register of Beneficial Owners – judgment of the Court of Justice of the EU.

In our October 2019 Newsletter, we mentioned the entry into force of the provisions of the Act on counteracting money laundering and financing of terrorism regarding the creation of the Central Register of Beneficial Owners and the obligation to register beneficiaries of commercial companies in the register. So far, anyone interested has had access to CRBR, but this may change after the judgment of the Court of Justice of the EU of November 22, 2022 in joined cases C-37/20 | Luxembourg Business Registers and C-601/20. The CJEU judgment concerned the case of two companies registered in Luxembourg, which demanded the restriction of access to data on their beneficial owners, arguing that open, unrestricted access to such information exposes them to a disproportionate risk of kidnapping related to, for example, kidnapping, blackmail or intimidation.

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02.12.2022

Current legal informationNews

Newsletter – probation officer in Poland and probation officer in Austria

Curator of the inheritance - and who is it? Brief description of the institution. The probate officer is a court-appointed person who safeguards the interests of the heirs through the day-to-day management of the estate to the exclusion of the heirs (with a few exceptions). Today we will look at this solution from the perspective of legal comparative studies, a comparison of Polish and Austrian law, in which a similar solution (German : Verlassenschaftskurator ) operates. In this newsletter, I will present an analysis of the differences between these two variants of the same solution. Due to how significant the similarity of both legal orders seems to be, the differences in solutions recede into the background. But I must admit that it is the differences that make the important details.

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