Based on hybrid mismatches provisions, the taxpayers are obliged to exclude certain amounts from the tax-deductible costs. The provisions may also apply to taxpayers doing “typical” business settlements. In particular, hybrid mismatches may arise for taxpayers who have foreign shareholders or foreign financing.
In 2021 CIT return, which is submitted until 30 June 2022, the taxpayers should take into account hybrid mismatches. Noncompliance with this obligation is subject to various sanctions.
Webinar on “MDDP on Polish Taxes” series will be held in English.
Agenda:
- What to report until 30 June 2022? What sanctions apply?
- Double deduction
- Case 1: Indirect shareholder from the USA
- Deduction without inclusion
- Case 2: Financing from shareholder from the USA
- Imported hybrid mismatches
- Case 3: Financing from Luxembourg or the Netherlands
Registration under this link.
