Dorota Białas

Steuerberaterin (Polen)
Associate Partner
Phone: +48 71 60 60 402

Under the current provisions for the redemption of shares that have been acquired through donations, tax deductible cost is the value of these shares is determined at the time of the gift . This wording allows for significant tax optimization especially in family companies. Donations between the closest members of the family shall be exempt from taxation. There is therefore the possibility of a neutral exit from the company considerable financial resources donated by the redemption of the shares previously .

From 1 January 2014 is likely to come into effect much less favorable provisions. A person who receives a donation of shares, will be able to take into account the cost of tax expenditures, which suffered the donor.

If you are interested in optimizing, due to time constraints , we recommend the immediate preparation of the relevant agreements. We would be glad to support you in this process, as well as other activities for optimization.