Other taxes

Tax on civil law transactions (“PCC”)

Though the PCC rules may seem easy, our experience shows that businesses and other taxpayers need expert support with respect to a number of particular transactions and operations. Customarily, we are tasked to assess PCC implications resulting from changing entities’ legal forms, mergers and de-mergers. Furthermore, quite often we assist in determining, if PCC applies to transactions such as sales of real property, whole businesses or organized parts of businesses.

Real property tax

Our team has gained experience related to the Real Property Tax, while working with businesses running shopping centres, office buildings, hotels and other facilities. With respect to that particular tax, the crucial thing is to properly classify a given facility and our involvement may be helpful. If it turns out that you paid more than necessary, we may prepare and file a claim for the overpayment refund.

Inheritance and donations

Our firm assist in planning of a succession, e.g., through transferring a business to children. Our services also include assistance related to introduction of new members to partnerships and companies and explaining tax differences between various ways to achieve that goal. Besides, we analyse articles of association of partnerships and companies to assess their provisions (if any) related to death of partners and shareholders. If it is necessary, we assist in introducing or amending the above provisions in a way that is the most tax-efficient.