Fiscal representative for real estate companies
June 2021
We provide fiscal representative services to qualified real estate companies, so that they can comply with the obligation imposed by the provisions of the Corporate Income Tax Act.
The following are required to appoint a fiscal representative:
- companies that qualify as a real estate company, which do not have their registered office or management board in Poland and are not subject to income tax on their total income in a European Union Member State or in another state belonging to the European Economic Area, regardless of the place of its generation
- in practice, this obligation mainly applies to non-EU and EEA entities or any tax transparent entities (including those from the EU and EEA)