Archives: Aktualności członków

Subject of the transport:
Power station parts with a total weight of 1,000 tonnes

Transport route:

Loading: various collection sites across Europe
Port of loading: Gdynia, Poland
Destination ports: Veracruz (Mexico) and Port Manatee (USA)
Delivery: two power stations – Mexico (Tabasco) and the USA (Florida)

Project description:

The logistical undertaking entailed deliveries of parts to two power stations located in North America over a period of time. In cooperation with other Fracht Group branches we organised collection of cargoes from a number of suppliers located in different European countries together with deliveries to the Port of Gdynia (Poland). The subject of the transport were both standard loads – delivered to the port in 40’FR and 40’HC type containers and oversize loads. Due to their size, once appropriate permits for haulage were obtained, the oversize loads were transported on specialist low floor semi-trailers.

Two ship cranes (180 tonnes lift capacity each) and two mobile cranes (100 tonnes lift capacity each) loaded the cargo onto a chartered vessel which then embarked on a transoceanic voyage. The Fracht Basel office was responsible for these stages of the project.

We kindly say “thank you” to our colleagues from the office in Basel for placing the trust and confidence in our team project. We express our hope for further and equally fruitful cooperation.

Rzeczpospolita has awarded the title of a socially-friendly audit company to Rödl & Partner for its corporate social responsibility activities in 2014. Only four audit companies in Poland have been so awarded for the last year. Rzeczpospolita has honoured Rödl & Partner this way for the second year in a row.

We at Rödl & Partner pay special attention not only to the quality of our services but also to how we affect the world we live in. In practice, this means activities for the benefit of local communities, charity support and sustainable internal policy of the company. – says Magdalena Ludwiczak, Auditor (Poland), Partner at Rödl & Partner in charge of audit in Poland.

Rödl & Partner is active globally and locally. We have been working with the Children’s Villages foundation for several years. However, we were also keen on engaging at local level. That is why in 2014 we started working with the Promyk Słońca foundation giving them what we’re best at – high quality audit services. – says Therese Baginski, Auditor (Poland), Partner at Rödl & Partner in charge of audit in Poland.

For more information please visit Rödl & Partner’s website (“Awards” at www.roedl.com/pl/en)

Doing business in more than one special economic zone

According to the well-established case law an enterprise that has several zone permits may keep one set of accounting records in order to calculate income from the business activity in the special economic zone. Such an opinion has been substantiated in e.g. advance tax rulings issued by the Director of Tax Chamber in Łódź of 13/12/2013 (file no. IPTPB3/423-367/13-3/MF) or the ruling of 10/10/2013by the Director of Tax Chamber in Katowice (file no. IBPBI/2/423-829/13/JD).

The tax authorities further say that an enterprise operating in the zone should specify the maximum available state aid, on the basis of all its expenses eligible for aid, and should compare it to the amount of aid already received in any form. As a consequence, an enterprise may enjoy exemption on income from the business in the zone by virtue of several different permits.

This allows an enterprise to utilise the state aid limit in a chronological order. An enterprise may in the first place use the aid limit under the permit issued earliest, and once this is used up or expired it may use the limit under the second permit.

However, this favourable interpretation is not so consistent if the zone permit is for business in several different zones. In his advance tax ruling of 18/11/2011 the Director of Tax Chamber in Katowice confirmed that even though a company conducted a tax-exempt activity in two special economic zones at the same time (Mielecka Special Economic Zone (MSEZ) and Katowice Special Economic Zone (KSEZ), the company would be obliged to keep separate records of taxable income (earned beyond the permits) and exempt income (earned under the permits). Still, the company would not have to divide the income earned under individual permits. The company would then be entitled to exempt income in the amount being the product of the available state aid limit and the eligible expenses under individual permits, discounting accounted for. Thus calculated amount of aid available to the enterprise would be consumed by tax-exempt income earned in line with the permits.

Still, the Director of Tax Chamber in Katowice took a different stance in his advance tax ruling of 19/12/2014, file no. IBPBI/1/423-84/14/KB, claiming that the permit for business activity is issued for a specific business activity exclusively in one specific special economic zone. The limits of available aid, i.e. the maximum aid intensity, are also set separately for each zone. Therefore, if a business is carried on in several special economic zones the enterprise should assess the available state aid limit separately for each zone, taking into account the maximum state aid limit applicable to the province in which the zone is located, i.e. with respect to the income earned from business activity in the given zone.

In view of the above interpretation inconsistencies, if you run a business activity in more than one special economic zone, we recommend applying to the Minister of Finance for an advance tax ruling. Our tax advisers would be glad to draft such an application for you. Furthermore, Rödl & Partner offices in Gdansk, Gliwice, Cracow, Poznan, Warsaw and Wroclaw can offer professional tax and legal advice on special economic zones and other areas of your specific interest in Poland.

For more information about special economic zones please visit Rödl & Partner’s website (“Hot news” at www.roedl.com/pl).

Rödl & Partner was no. 8 in terms of revenue in the Rzeczpospolita‘s 2014 ranking of audit firms. Yet another year in the top ten most profitable audit firms confirms Rödl & Partner’s strong position in the market.

The high position in the audit market requires us to continuously develop our working tools and adapt them to international standards, constantly improve quality and effectiveness of audit services, but above all to serve clients globally. This is what our clients expect more and more. They want comprehensive services combining audit of financial statements with legal and tax advice. This is what makes us strong in the Polish audit market – says Magdalena Ludwiczak, Auditor (PL), Partner at Rödl & Partner in charge of audit in Poland.

As evident from the “Audit firms by revenue” ranking, the strong market position may be based on quality, not quantity. Our experience tells us that clients who operate internationally or have foreign equity are more aware of the importance of audit services. Such clients realise that this is not the area to cut costs and they pay great attention to reliable and professional services they are offered. This quality-oriented approach bears fruits – we score high in audit firm rankings every year – Therese Baginski, Auditor (PL), Partner at Rödl & Partner in charge of audit in Poland.

Rödl & Partner has been ranked yet again among the most effective tax consulting firms. The permanent presence among the leading large tax consultants (in the category of “tax consulting firms employing ten or more tax advisers”) confirms Rödl & Partner’s reputation and stable position in the Polish market.

Tax advice, like audit, legal advice, accounting outsourcing and outsourcing of HR and payroll, is one of the foundations of Rödl & Partner’s business in Poland and the world round. That is why we pay so much attention to the quality of our tax services. Not without significance is the fact that Rödl & Partner has been present in Poland for more than 20 years. This has helped us gain vast and diversified experience and build an effective team of tax advisers and specialists. German standards oblige us to pay extra attention to reliability and quality of our services. Importantly, our advice addresses the real needs of our clients. All this has placed us among the most effective tax consulting firms for many years – says Aneta Majchrowicz-Bączyk, Partner at Rödl & Partner, in charge of legal advisory services in Poland and tax advisory services in Poland.

For more details please visit also the website of Rödl & Partner (News on www.roedl.com/pl/en)

Legia Warszawa prepared a special offer for members of the Polish-Swiss Chamber of Commerce.

When purchasing a VIP Pass (Gold or Silver) you will receive a unique Polish Champion shirt signed by the players.

The next edition of Swissness Worldwide – a survey on perception of Switzerland as a brand has been conducted in December 2014.

The initiator of this research is University St. Gallen, which has carried out such surveys for several years in 14 countries important for Switzerland (more). The first study regarding Poland was commissioned by the Chamber in December 2011.

Below you may find the results of the survey.

We would like to invite you to participate in a survey conducted every year concerning economic situation and investment attractiveness of Poland. The additional question of this year’s edition is the influence of Ukraine-crisis on the companies operating in Poland.

The survey is conducted in cooperation with 10 bilateral Chambers in Poland, operating within the International Group of Chambers of Commerce (IGCC).

The survey is available online only: http://konjunkturumfrage.ahk.de/umfrage/pl-polen.

You can participate until 28 February. There are three language versions available (Polish, English and German).

As of 1 January 2015, Rhenus Data Office Polska Sp. z o.o. (www.rhenus-data.pl), Polish Society for the Protection of Birds (www.otop.org.pl) and the Synapsis Foundation (www.synapsis.org.pl) launched a new corporate social responsibility (CSR) program, Ekoaktywni.com.

The program combines sales and loyalty functions (an online ordering platform for secure document destruction coupled with a rewards program), a variety of environmental conservation initiatives (shredding unnecessary or overdue documents helps conserve the available forest resources, while points collected by registered users may be used to support wild birdlife conservancy projects organized and managed by the Polish Society for the Protection of Birds), as well as initiatives to support the disabled (for the purposes of the conservancy initiatives organized by the Polish Society for the Protection of Birds and as part of their therapy, people with autism under the care of the Synapsis Foundation will build bird houses  and nest boxes). The wildlife conservancy initiatives will be further promoted by the employees and customers of Rhenus Data Office Polska as part of special events, including “Home for the common swift, joy for the children”, consisting in installing nest boxes on school buildings, or “Help the rollers feed their young”, which will promote the feeding of the European roller in the Kurpiowska Plain.

The most committed business partners to have the biggest contribution to the delivery of the program’s goals will be honored with an exceptional distinction – a gold, silver or bronze Hoopoe Certificate, confirming their outstanding dedication to nature conservancy initiatives.

About Rhenus Data Office Polska Sp. z o.o.:

As part of the Rethmann Group, the company belongs to the European logistics leader, Rhenus Logistics. Since 2001 the company has offered comprehensive records management services, including workflow management, document and other media storage, as well as secure document and media destruction.

More: www.rhenus-data.pl

About the Polish Society for the Protection of Birds:

Polish Society for the Protection of Birds is a non-profit non-governmental organization established in 1991, whose main purpose is to provide protection to wild birdlife and their habitats. The primary aim of the organization is to maintain the environmental heritage for the benefit of the living and future generations, with the support of thousands of members and volunteers. Polish Society for the Protection of Birds is the Polish partner of the world’s largest nature conservation partnership: BirdLife International.

More: www.otop.org.pl

About the Synapsis Foundation:

Synapsis is a non-profit organization established in 1989/1990. The Foundation’s activity focuses on non-profit statutory activities combined with a dedicated business operation. The organization’s mission is to provide professional care to autistic adults and children and their families, as well as to develop systemic solutions to improve their quality of life.

More: www.synapsis.org.pl

Next LEA Global Europe Conference is planned to be organized in Warsaw on 23-25 April 2015.

Founded in 1999, LEA Global is the second largest international association in the world, creating a high-quality alliance of more than 200 firms focused on accounting, financial and business advisory services. LEA Global firms operate from more than 586 offices in over 100 countries, giving clients of LEA Global firms access to the knowledge, skills and experience of more than 2,056 partners and 23,090 staff members.

Every year LEA Global organizes a conference in Europe for the firms to interact with each other and continue their education on a multitude of topics, from professional development to new accounting regulations and trends in business.

POLAND CONSULTING as member of LEA is supporting the clients within this network in Poland.

Adrian Branny, General Director of POLAND CONSULTING, will give a presentation during this conference regarding the tax changes in Poland.

We invite you to read more details and agenda of the LEA Conference in Warsaw.

20 topics were properly submitted to the first stage of the competition. Among them, the jury selected 10, which have been qualified for the second stage. The authors, in accordance with the assumptions of the competition, will be able to benefit from the substantive support of the competition partners patronizing the selected topic, during the process of writing the thesis.

The idea of the competition “Swissstandards.pl. From theory to practice” is to create a bridge between the world of science and business as well as to popularize Swiss standards of product quality, services and relations, reliability and robustness towards partners and co-workers as well as innovation.