On January 22, 2010 Sejm adopted a draft act which concerns unification of the rules for determining the taxation basis for the tax on civil law transactions. The draft act provides for a change consisting in liquidation of the separate taxation basis in case of sale contracts concluded by non-residents. If it is adopted it will need to unified taxation basis in case of any sale contracts to be concluded between residents and non-residents.
Contact person: Mirosław Stefanik, ms@pnplaw.pl