From 20 September 2008, the Social Insurance Institution
(ZUS) and the National Health Fund (NFZ) will give businesses
interpretations of social and health insurance regulations as
they apply to current or future events.
Currently, these are only available where the business is
ordered to pay a public levy, which means practically
The new arrangements make widespread reference to the
procedures for obtaining individual interpretations of tax law
(set out in the Tax Ordinance Act) and provide that:
Applications should be filed with the relevant branch of
ZUS or NFZ.
Applicants should set out the current or future event and
their own interpretation of the regulations.
Applicants must pay a PLN 40 fee for each event for which
they seek an interpretation.
ZUS or NFZ will issue an interpretation in the form of a
decision (unlike interpretations of tax law, which are given
as rulings) which the applicant shall have a right to appeal
Interpretations will be issued within 30 days of being
submitted or the applicant's own interpretation will
be deemed correct and will be binding on the administrative
authorities in relation to the specific event.
Applicants will not be obliged to follow interpretations
but, if they do, they cannot be subject to any public levy,
administrative or financial sanction or penalty for doing
Law: Act amending the Act on Freedom of Economic
Activity and other acts.
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Various tax exemptions or concessions exist for holding companies in relation to federal and cantonal taxes when specific criteria are met.
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