Taxation of Controlled Foreign Companies (CFCs)

Owning a substantial stake in foreign entities - particularly those located outside the European Union - may trigger the risk of such entities being classified as controlled foreign companies (CFCs), with their profits subject to taxation in Poland at the shareholder’s level.

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Paczuski Taudul provides comprehensive support on CFC matters, including in particular:

  • analysing whether a foreign entity qualifies as a CFC, including preparing hypothetical tax calculations to compare effective taxation levels;
  • assisting with CFC tax calculations and preparing relevant tax returns.
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Andrzej Paczuski

Founder of the Paczuski Taudul law firm. Tax advisor and recognized expert in providing tax advisory services to entities in the financial and real estate sectors.