{"id":13593,"date":"2025-06-30T15:59:41","date_gmt":"2025-06-30T15:59:41","guid":{"rendered":"https:\/\/pmrsa.pl\/?p=13593"},"modified":"2025-07-09T08:04:54","modified_gmt":"2025-07-09T08:04:54","slug":"restructuring-without-tax-risk-the-head-of-the-cash-register-confirms-that-it-is-possible","status":"publish","type":"post","link":"https:\/\/pmrsa.pl\/en\/restructuring-without-tax-risk-the-head-of-the-cash-register-confirms-that-it-is-possible\/","title":{"rendered":"Restructuring without tax risk? The head of the National Revenue Administration (KAS) confirms: it&#039;s possible"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Are you planning a change? <a href=\"https:\/\/pmrsa.pl\/en\/family-foundation\/\" title=\"\">company structure, implementation of succession or change of the taxation model<\/a>The latest opinions from the Head of the National Tax Administration (KAS) clearly demonstrate that restructuring with a business justification does not have to be treated as tax avoidance. Moreover, it can be assessed as entirely rational and consistent with market standards.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>CONTENTS:<\/strong><\/p>\n\n\n\n<div class=\"wp-block-aioseo-table-of-contents\"><ul><li><a href=\"#aioseo-kilka-slow-o-artykule-posluchaj\">A few words about the article - Listen<\/a><\/li><li><a href=\"#aioseo-co-bylo-przedmiotem-spraw\">What was the subject of the cases?<\/a><\/li><li><a href=\"#aioseo-wnioski-restrukturyzacja-nie-musi-oznaczac-ryzyka\">Conclusion: restructuring does not have to mean risk<\/a><\/li><li><a href=\"#aioseo-czym-jest-opinia-zabezpieczajaca-i-jak-ja-uzyskac\">What is a security opinion and how do I obtain one?<\/a><\/li><li><a href=\"#aioseo-jak-wyglada-procedura-uzyskania-opinii-zabezpieczajacej-krok-po-kroku\">What is the procedure for obtaining a security opinion \u2013 step by step?<\/a><\/li><li><a href=\"#aioseo-zanim-zrobisz-pierwszy-krok-zabezpiecz-sie\">Before you take the first step \u2013 protect yourself<\/a><\/li><\/ul><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading has-text-align-center\" id=\"aioseo-kilka-slow-o-artykule-posluchaj\">A few words about the article - Listen<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-audio\"><audio controls src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/06\/Restrukturyzacja-bez-ryzyka-podatkowego-Szef-KAS-.mp3\"><\/audio><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-co-bylo-przedmiotem-spraw\"><strong>What was the subject of the cases?<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/pmrsa.pl\/en\/contribution-of-a-business-to-a-family-foundation-vat-and-cit-tax-consequences-in-the-light-of-the-latest-interpretations\/\"><img fetchpriority=\"high\" decoding=\"async\" width=\"827\" height=\"236\" src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/07\/11.png\" alt=\"\" class=\"wp-image-13597\" title=\"\" srcset=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/07\/11.png 827w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/07\/11-300x86.png 300w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/07\/11-768x219.png 768w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/07\/11-18x5.png 18w\" sizes=\"(max-width: 827px) 100vw, 827px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In March 2025, two important protective opinions were issued that may give entrepreneurs a lot to think about.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>In the first case (opinion of March 7, 2025, DKP16.8082.13.2024)<\/strong> This involved an exchange of shares, the purpose of which was to create a corporate structure enabling the succession of family assets. Taxpayers planned <strong><a href=\"https:\/\/pmrsa.pl\/en\/is-a-family-foundation-subject-to-taxation\/\" title=\"\">contribution of shares in the operating company<\/a> (company B) to the newly established holding company (company A)<\/strong> <strong>in exchange for taking up shares in the increased capital of the latter.<\/strong> From a legal point of view it was a classic <strong>exchange of shares<\/strong>, which \u2013 provided that certain conditions specified in the regulations are met \u2013 may be tax-neutral for personal income tax (PIT) and corporate income tax (CIT). In its application, the company demonstrated in detail that all statutory neutrality requirements were met \u2013 which meant a potential tax benefit in the form of no obligation to pay tax.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However\u2014and this is crucial\u2014the company indicated that tax neutrality was merely a side effect, not an end in itself. The main goal was:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>creating a structure enabling the centralization of family wealth,<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>preparing the company for generational succession,<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>effective management and reinvestment of family capital and dividends paid by the operating company.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The head of the National Tax Administration fully agreed with this argument \u2013 finding that the tax advantage was not the main motive for the action, and the operation itself was not artificial or apparent.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Second case (protective opinion of March 10, 2025, reference number DKP1.8082.2.2024) <\/strong>concerned a wide-ranging reorganization within a group of companies controlled by individuals. The plan included, among other things:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>taking out investment loans by company 1 and purchasing real estate,<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>transfer of an organized part of the enterprise from company 1 to the newly established company 2,<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>establishment of two more companies \u2013 operational company 3 and a back-office unit,<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>change in the form of taxation \u2013 company 1 and company 2 were to switch to a lump sum tax on corporate income (so-called Estonian CIT).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">All activities were aimed at organizing the operational structure and <a href=\"https:\/\/pmrsa.pl\/en\/about-us\/\" title=\"\">improving the efficiency of business operations<\/a>The head of the National Tax Administration also found no artificiality or dominant tax purpose in this case.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-wnioski-restrukturyzacja-nie-musi-oznaczac-ryzyka\"><strong>Conclusion: restructuring does not have to mean risk<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><a href=\"https:\/\/pmrsa.pl\/en\/simplified-restructuring\/\"><img decoding=\"async\" width=\"775\" height=\"185\" src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/01-upadlosc-gospodarcza.jpg\" alt=\"\" class=\"wp-image-11827\" style=\"width:1291px;height:auto\" title=\"\" srcset=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/01-upadlosc-gospodarcza.jpg 775w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/01-upadlosc-gospodarcza-300x72.jpg 300w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/01-upadlosc-gospodarcza-768x183.jpg 768w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/01-upadlosc-gospodarcza-18x4.jpg 18w\" sizes=\"(max-width: 775px) 100vw, 775px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Najwa<\/strong><strong>With<\/strong><strong>a clearer message<\/strong><strong>\u0142<\/strong><strong>yn<\/strong><strong>and<\/strong><strong>The answer to both opinions is:<\/strong> well-justified reorganization, carried out in accordance with real economic needs \u2013 even if it results in tax neutrality \u2013 <strong>does not constitute tax avoidance<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is a groundbreaking approach that confirms that<a href=\"https:\/\/pmrsa.pl\/en\/how-a-family-foundation-protects-assets-from-division\/\" title=\"\"> succession, centralization of capital <\/a>Whether changing your taxation method can be a justified and safe action \u2013 as long as it is carefully planned and properly documented. If you act transparently and based on real business needs \u2013 you have a solid basis to defend your decisions.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-czym-jest-opinia-zabezpieczajaca-i-jak-ja-uzyskac\"><strong>What is a security opinion and how do I obtain one?<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A protective opinion is a formal position issued by the Head of the National Revenue Administration (KAS) confirming that a taxpayer&#039;s planned or already implemented actions are not subject to the anti-tax avoidance rule (GAAR). Its purpose is to provide the entrepreneur with legal protection against accusations of artificial conduct solely for the purpose of achieving a tax advantage.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-jak-wyglada-procedura-uzyskania-opinii-zabezpieczajacej-krok-po-kroku\"><strong>What is the procedure for obtaining a security opinion \u2013 step by step?<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Preparation of the application<\/strong> \u2013 the planned activity should be described in detail, its economic objectives indicated, a tax analysis presented and data identifying the parties to the transaction provided.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Submitting an application to the Head of the National Revenue Administration<\/strong> \u2013 the application is submitted in paper or electronic form, together with a fee of PLN 20,000.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Analysis by the tax authority<\/strong> \u2013 The Head of the National Tax Administration assesses whether the main purpose of the action is to obtain a tax advantage or whether rational economic considerations prevail.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Issuing an opinion<\/strong> \u2013 the authority has six months to issue an opinion. If the assessment is positive, the taxpayer receives a written opinion that protects them from the application of the GAAR clause.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-zanim-zrobisz-pierwszy-krok-zabezpiecz-sie\"><strong>Before you take the first step \u2013 protect yourself<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/pmrsa.pl\/en\/hidden-profits-in-a-family-foundation-taxation-and-practical-aspects\/\"><img decoding=\"async\" width=\"827\" height=\"236\" src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/07\/10.png\" alt=\"\" class=\"wp-image-13598\" title=\"\" srcset=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/07\/10.png 827w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/07\/10-300x86.png 300w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/07\/10-768x219.png 768w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/07\/10-18x5.png 18w\" sizes=\"(max-width: 827px) 100vw, 827px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">With tax authorities increasingly scrutinizing reorganization efforts, obtaining a security opinion is a key tool for risk mitigation. It costs several hundred zlotys and can provide years of tax peace of mind and strong arguments in the event of a potential audit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">An application for a protective tax opinion may apply to a planned activity, as well as one that has already been initiated or completed. Obtaining a protective tax opinion by a taxpayer excludes the possibility of applying the GAAR clause to the taxpayer\u2014within the scope of the opinion, until the date the protective tax opinion is repealed or amended.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Have questions or need help planning?<a href=\"https:\/\/pmrsa.pl\/en\/company-restructuring\/\" title=\"\"> <\/a>? <a href=\"https:\/\/pmrsa.pl\/en\/contact\/\" title=\"\">Contact an advisor \u2013<\/a> It&#039;s better to act ahead of time than to make excuses after the fact. A well-designed change in structure can work to your advantage \u2013 without the risk of a dispute with the tax authorities.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Planujesz zmian\u0119 struktury firmy, wdro\u017cenie sukcesji albo zmian\u0119 modelu opodatkowania? Ostatnie opinie Szefa KAS pokazuj\u0105 jasno: restrukturyzacja z uzasadnieniem biznesowym [&hellip;]<\/p>\n","protected":false},"author":22,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[19],"tags":[],"ppma_author":[44],"class_list":["post-13593","post","type-post","status-publish","format-standard","hentry","category-blog"],"authors":[{"term_id":44,"user_id":22,"is_guest":0,"slug":"sylwia-hamryszak","display_name":"Sylwia Hamryszak","avatar_url":{"url":"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/12\/850af776-4bcc-4537-90ac-792df2b77cb2.jpeg","url2x":"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/12\/850af776-4bcc-4537-90ac-792df2b77cb2.jpeg"},"author_category":"","first_name":"Sylwia","last_name":"Hamryszak","user_url":"","job_title":"","description":""}],"_links":{"self":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/posts\/13593","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/users\/22"}],"replies":[{"embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/comments?post=13593"}],"version-history":[{"count":0,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/posts\/13593\/revisions"}],"wp:attachment":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/media?parent=13593"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/categories?post=13593"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/tags?post=13593"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/ppma_author?post=13593"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}