Does a foreign construction company have to pay CIT in Poland?
The vast majority of double taxation agreements indicate that a construction or assembly project carried out in Poland, which lasts longer than 12 months, results in the establishment of a plant and the necessity to pay CIT in our country. Adam Sękowski, Manager in the Crowe Tax Advisory Department, in an interview for the Rzeczpospolita daily newspaper, comments on the principles of settling construction contracts and on the change to the interpretation in this respect.
The article is available in Polish only.
