Tax on civil law transactions (PCC) and company registration

Along with the completion of activities related to the establishment of a limited liability company, tax on civil law transactions should be paid. What should I do to pay my tax correctly?

You must submit a correctly completed PCC-3 declaration (5), calculate the tax yourself and pay it within 14 days from the date of conclusion of the articles of association. The taxable amount is the value of the share capital reduced by the cost of entry in the National Court Register and announcement in the Court and Economic Monitor (the handling fee is not deductible). The PCC tax rate on the articles of association is 0.5%.

Example:

The share capital is PLN 5,000, the registration fee is PLN 350, and the publication with MSG is PLN 100. We deduct the tax from the amount of PLN 4,650. 0.5% of this amount is 23.25. Thus, the tax here will be PLN 23.25.

Do you want to set up a company and need help with that? Write to us at office@progressholding.pl. We will also help you correctly pay the tax after registration.

Jan Kowalski

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