Webinar: Investing in Polish real estate – key tax considerations

We are pleased to invite you to an exclusive webinar designed for investors with current or planned investments in Poland. This session will focus on critical tax considerations in Poland, as well as in the Netherlands and Luxembourg – key jurisdictions frequently used to structure investments into Poland.

The hosts of the webinar will be Tomasz Krasowski, Vincent Quittre, Dagmara Cisowska, Roland Meuwissen, Damian Bugaj and Alexandre Michorczyk, tax advisors from Dentons’ Warsaw, Amsterdam and Luxembourg offices.

Agenda Highlights:

During the webinar, our experts will cover the following key topics:

1. Typical investment structures for Polish RE – Polish
   a. Structure Dutch/Lux HoldCo-Polish PropCos
   b. Structure with Dutch/Lux PropCos
2. Other investment structures that may be considered (e.g. structures with closed-end investment funds, partnerships, alternative investment companies, etc.)
3. Profit repatriation (dividend taxes / other source taxes and mitigation strategies)
4. Financing and refinancing – strategic aspects
5. Beneficial ownership / anti abuse update – current hot topics in the eyes of the Polish tax authorities
6. Transfer pricing issues
7. Depreciation of leased buildings – specific Polish tax rules; latest Polish tax practice
8. Polish minimum CIT levy applicable to owners of leased buildings vs. new Polish minimal CIT applicable to taxpayers reporting tax losses or minimal income (≤2 percent of revenue)
9. How buyers can mitigate the risk of being liable for Poland’s 19 percent corporate income tax on the seller’s capital gain (in case of share deals)
10. Risk management tools and tax insurance items
11. Polish REIT (update on the current status of legislative works)

Organisational details

• The webinar will be held in English.
• Participation in the webinar is free of charge, but registration is required.
• The organizer reserves the right to select applications.
• Participation in the meeting allows you to earn the training points required in connection with the professional development obligations in Poland.
• For questions about the event, please contact: Iryna Svitelska, Marketing & BD manager, at iryna.svitelska@dentons.com