- The text is a letter from the Director of the National Tax Information regarding the exclusion of VAT on the sale of a company.
- The letter states that the recipient’s position on the tax consequences of the future event is incorrect.
- The letter refers to a request for an individual interpretation of the tax implications of transferring material and non-material assets of a company to its partners.
- The company is a partnership engaged in real estate rental, dental prosthetics, and training in prosthetics.
- The majority of the company’s revenue comes from real estate rental.
- The partners plan to dissolve the company without liquidation and distribute its assets to themselves.
- The assets include various properties, vehicles, and movable property.
- The company has contracts for office space rental and other services, which will be transferred to one of the partners after the dissolution.
- The company has three employees who will become employees of the new employer after the dissolution.
- The partners will also assume the company’s debts and liabilities.
- Due to the marital property regime, both partners will be joint owners of the acquired assets, even if only one of them continues the business.
- One of the partners will be the new employer for the transferred employees.
Source: sip.lex.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
