{"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 nie musi by\u0107 traktowana jak unikanie opodatkowania. Co wi\u0119cej \u2013 mo\u017ce zosta\u0107 oceniona jako ca\u0142kowicie racjonalna i zgodna z rynkowymi standardami. SPIS TRE\u015aCI: Kilka s\u0142\u00f3w o artykule- Pos\u0142uchaj Co by\u0142o przedmiotem spraw? W marcu 2025 r. wydano dwie wa\u017cne opinie zabezpieczaj\u0105ce, kt\u00f3re mog\u0105 da\u0107 przedsi\u0119biorcom sporo do my\u015blenia. W pierwszym przypadku (opinia z 7 marca 2025 r., DKP16.8082.13.2024) chodzi\u0142o o wymian\u0119 udzia\u0142\u00f3w, kt\u00f3rej celem by\u0142o stworzenie struktury korporacyjnej umo\u017cliwiaj\u0105cej sukcesj\u0119 maj\u0105tku rodzinnego. Podatnicy planowali wniesienie udzia\u0142\u00f3w w sp\u00f3\u0142ce operacyjnej (sp\u00f3\u0142ka B) do nowo utworzonej sp\u00f3\u0142ki holdingowej (sp\u00f3\u0142ka A) w zamian za obj\u0119cie udzia\u0142\u00f3w w podwy\u017cszonym kapitale tej drugiej. Z prawnego punktu widzenia by\u0142a to klasyczna wymiana udzia\u0142\u00f3w, kt\u00f3ra \u2013 pod warunkiem spe\u0142nienia okre\u015blonych przepisami warunk\u00f3w \u2013 mo\u017ce by\u0107 neutralna podatkowo na gruncie PIT i CIT. Sp\u00f3\u0142ka w swoim wniosku szczeg\u00f3\u0142owo wykaza\u0142a, \u017ce wszystkie ustawowe przes\u0142anki neutralno\u015bci zosta\u0142y spe\u0142nione \u2013 co oznacza\u0142o potencjalne uzyskanie korzy\u015bci podatkowej w postaci braku obowi\u0105zku zap\u0142aty podatku. Jednak \u2013 i to kluczowe \u2013 sp\u00f3\u0142ka wskaza\u0142a, \u017ce neutralno\u015b\u0107 podatkowa by\u0142a jedynie efektem ubocznym, a nie celem samym w sobie. Celem g\u0142\u00f3wnym by\u0142o: Szef KAS w pe\u0142ni podzieli\u0142 t\u0119 argumentacj\u0119 \u2013 uznaj\u0105c, \u017ce korzy\u015b\u0107 podatkowa nie by\u0142a g\u0142\u00f3wnym motywem dzia\u0142ania, a sama operacja nie mia\u0142a charakteru sztucznego czy pozornego. Druga sprawa (opinia zabezpieczaj\u0105ca z 10 marca 2025 r., sygn. DKP1.8082.2.2024) dotyczy\u0142a szeroko zakrojonej reorganizacji w grupie sp\u00f3\u0142ek kontrolowanej przez osoby fizyczne. W planie znajdowa\u0142y si\u0119 m.in.: Wszystkie dzia\u0142ania mia\u0142y na celu uporz\u0105dkowanie struktury operacyjnej i popraw\u0119 efektywno\u015bci prowadzonej dzia\u0142alno\u015bci. Szef KAS r\u00f3wnie\u017c w tym przypadku nie dopatrzy\u0142 si\u0119 sztuczno\u015bci ani dominuj\u0105cego celu podatkowego. Wnioski: restrukturyzacja nie musi oznacza\u0107 ryzyka Najwa\u017cniejszy przekaz p\u0142yn\u0105cy z obu opinii brzmi: dobrze uzasadniona reorganizacja, przeprowadzona zgodnie z realnymi potrzebami gospodarczymi \u2013 nawet je\u015bli skutkuje neutralno\u015bci\u0105 podatkow\u0105 \u2013 nie stanowi unikania opodatkowania. To prze\u0142omowe podej\u015bcie, kt\u00f3re potwierdza, \u017ce sukcesja, centralizacja kapita\u0142u czy zmiana metody opodatkowania mog\u0105 by\u0107 uzasadnionymi i bezpiecznymi dzia\u0142aniami \u2013 je\u015bli tylko s\u0105 rzetelnie zaplanowane i odpowiednio udokumentowane. Je\u017celi dzia\u0142asz transparentnie i w oparciu o realne potrzeby biznesowe \u2013 masz solidne podstawy do obrony swoich decyzji. Czym jest opinia zabezpieczaj\u0105ca i jak j\u0105 uzyska\u0107? Opinia zabezpieczaj\u0105ca to formalne stanowisko Szefa Krajowej Administracji Skarbowej (KAS), kt\u00f3re potwierdza, \u017ce planowane lub ju\u017c zrealizowane dzia\u0142ania podatnika nie podlegaj\u0105 klauzuli przeciwko unikaniu opodatkowania (tzw. klauzuli GAAR). Jej celem jest zapewnienie przedsi\u0119biorcy ochrony prawnej przed zarzutem sztucznego dzia\u0142ania wy\u0142\u0105cznie w celu osi\u0105gni\u0119cia korzy\u015bci podatkowej. Jak wygl\u0105da procedura uzyskania opinii zabezpieczaj\u0105cej \u2013 krok po kroku Przygotowanie wniosku \u2013 nale\u017cy szczeg\u00f3\u0142owo opisa\u0107 planowan\u0105 czynno\u015b\u0107, wskaza\u0107 jej cele gospodarcze, przedstawi\u0107 analiz\u0119 podatkow\u0105 oraz poda\u0107 dane identyfikuj\u0105ce strony transakcji. Z\u0142o\u017cenie wniosku do Szefa KAS \u2013 wniosek sk\u0142ada si\u0119 w formie papierowej lub elektronicznej, wraz z op\u0142at\u0105 w wysoko\u015bci 20 000 z\u0142. Analiza przez organ podatkowy \u2013 Szef KAS dokonuje oceny czy g\u0142\u00f3wnym celem dzia\u0142ania jest uzyskanie korzy\u015bci podatkowej, czy te\u017c przewa\u017caj\u0105 racjonalne przes\u0142anki ekonomiczne. Wydanie opinii \u2013 organ ma 6 miesi\u0119cy na wydanie opinii. W przypadku pozytywnej oceny, podatnik otrzymuje pisemn\u0105 opini\u0119, kt\u00f3ra chroni go przed zastosowaniem klauzuli GAAR. Zanim zrobisz pierwszy krok \u2013 zabezpiecz si\u0119 W dobie coraz intensywniejszej kontroli dzia\u0142a\u0144 reorganizacyjnych przez organy podatkowe, uzyskanie opinii zabezpieczaj\u0105cej staje si\u0119 kluczowym narz\u0119dziem minimalizowania ryzyka. To koszt kilkuset z\u0142otych, a mo\u017ce zapewni\u0107 lata spokoju podatkowego i silne argumenty na wypadek ewentualnej kontroli. Wniosek o wydanie opinii zabezpieczaj\u0105cej mo\u017ce dotyczy\u0107 zar\u00f3wno czynno\u015bci, kt\u00f3ra jest dopiero planowana, jak r\u00f3wnie\u017c takiej kt\u00f3ra jest ju\u017c rozpocz\u0119ta lub zako\u0144czona. Pozyskanie przez podatnika opinii zabezpieczaj\u0105cej wy\u0142\u0105cza mo\u017cliwo\u015b\u0107 zastosowania wobec niego klauzuli GAAR \u2014 w zakresie obj\u0119tym opini\u0105, do dnia dor\u0119czenia uchylenia lub zmiany opinii zabezpieczaj\u0105cej. Masz pytania lub potrzebujesz pomocy przy planowaniu ? Skontaktuj si\u0119 z doradc\u0105 \u2013 lepiej dzia\u0142a\u0107 z wyprzedzeniem ni\u017c t\u0142umaczy\u0107 si\u0119 po fakcie. Dobrze zaprojektowana zmiana struktury mo\u017ce dzia\u0142a\u0107 na Twoj\u0105 korzy\u015b\u0107 \u2013 bez ryzyka sporu z fiskusem.<\/p>","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"},"0":null,"1":"","2":"","3":"","4":"","5":"","6":"","7":"","8":""}],"_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}]}}