The Fre­quently Asked Ques­­tions can be seen be­low and at the same time we un­­der­­line the fact that the an­­swers re­late to the leg­al status which pre­vails at the mo­­ment of pub­­lic­a­­tion. It is there­­fore ad­vis­­able to check the cur­rent leg­al status be­­fore ex­­plor­ing any sub­­ject in great­er depth.

Ad­di­­tion­ally, we have made avail­­able the most com­­monly asked ques­­tions, for ex­­amples those re­gard­ing con­­tracts.

Does an EU cit­­izen re­­quire per­­mis­­sion to buy real es­­tate in Po­­land?
Yes and no. Gen­er­­ally, a for­eign­er pur­chas­ing real es­­tate in Po­­land needs per­­mis­­sion. Never­­the­­less, there are some situ­a­tions where such per­­mis­­sion is not re­­quired. Per­­mis­­sion is is­sued in the pro­ceed­ings of an ad­min­is­trat­ive de­­cision. In the mean­ing of stat­ute’s reg­u­la­­tions on pur­chas­ing real es­­tate by for­eign­ers, a for­eign­er is:

Does the in­­­voice have to be writ­ten off on the side of the pur­chaser of goods and ser­­vices in case it re­­mains un­­paid?
With­in the act of 16th Novem­ber 2012 on the re­­duc­­tion of cer­­­tain ad­min­is­trat­ive bur­dens in the eco­­nomy, pub­­l­ished in the Journ­al of Laws of 30th Novem­ber 2012 (Journ­al of Laws of 2012 item 1342), the le­­gis­lat­or amended the reg­u­la­­tions for cer­­­tain tax acts, in­­clud­ing the per­­son­al and cor­­por­ate in­­­come tax acts , and the value ad­ded tax act.
Cer­­­tain changes in­­tro­­duced by the above-­­men­­tioned act will change the set­tle­­ment ac­­counts of the tax de­­duct­ible ex­­penses and value ad­ded tax.

When can the com­pany use a so-c­alled “bad debt al­low­ance”?
With­in the act of 16th Novem­ber 2012 on re­­duc­­tion of cer­­­tain ad­min­is­trat­ive bur­dens in the eco­­nomy (Journ­al of Laws of 2012 item 1342) the le­­gis­lat­or amended, among oth­­ers, Article 89a. of the act on value ad­ded tax (VAT act). Thereby the tax pay­ers had the right to use “bad debt al­low­ance”.

Is the di­vidend, paid to a sub­­si­di­ary part­n­er­­­ship, sub­­ject to tax­a­­tion?
The ba­sic rule ex­­­pressed in the Dir­ect­ive of EEC no 90/435/EEC, called Par­ent-Sub­si­di­ary-Dir­ect­ive, con­­­cerns the tax­a­­tion neut­ral­ity of di­vidends paid between par­ent com­pan­ies and sub­­si­di­ary com­pan­ies of var­i­ous coun­­tries which are mem­bers of the European Union.

Can a leg­al ad­visor rep­res­ent me in a di­­vorce case?
Yes. In ac­­cord­ance with the act on leg­al ad­visors, ex­­er­­­cising the pro­fes­­sion of a leg­al ad­visor con­­s­ists of provid­ing leg­al aid ex­­­cept for ap­pear­ing for the de­fence in crim­in­al pro­ceed­ings and in cases re­lat­ing to tax of­fences. Legal aid con­­s­ists, par­t­ic­u­larly, of provid­ing leg­al ad­vice and con­­­sulta­­tions, leg­al opin­ions and rep­res­ent­a­­tion of a law­­suit.

Are mem­bers of the test­at­or’s fam­ily re­­spon­s­ible for his/h­er debts?
In ac­­cord­ance with the reg­u­la­­tions of the civil code, the re­­spon­s­ib­il­ity for the test­at­or’s debts starts at the mo­­ment of open­ing the suc­ces­­sion i.e. the mo­­ment of the test­at­or’s death. This re­­spon­s­ib­il­ity is lim­ited only to the pos­ses­­sions left by the test­at­or, un­­til a state­­ment con­­­cern­ing ac­­cept­ance or re­jec­­tion of in­­her­­it­ance has been made.

I am em­ployed in a ma­n­a­ger­i­al po­s­i­­tion. Is it true that I am en­­­titled to re­­ceive re­mu­n­er­­a­­tion for work­ing over­­­time?
In prin­­ciple – yes. Ac­­cord­ing to Article 1514 of the la­­bour code, the em­ploy­ees man­a­ging the work­­place on be­half of their em­ploy­er, and su­per­­visors of sep­ar­ate or­­gan­isa­­tion­al de­­part­­ments, if ne­ces­sary, work over­­­time without the right to re­mu­n­er­­a­­tion or over­­­time bo­nus. The ex­­­cep­­tion for this rule is over­­­time work on Sunday and Bank Hol­i­days.