ARTICLE
17 November 1997

Stamp Duty

K
KPMG

Contributor

Poland Accounting and Audit
Following discussions with the Ministry of Finance, a new opinion has emerged concerning stamp duty on loans from foreign shareholders. Contrary to an earlier formal opinion that no stamp duty arose on loans from a foreign shareholder where the funds were abroad at the time of entering into the loan, it now seems that in the Ministry's opinion, such loans are subject to stamp duty.

Tax laws and practise are constantly being revised and, whilst every effort is made to ensure that the information in this tax newsletter is accurate and timely, no decision should be taken on the basis of the information herein without first consulting with KPMG Polska.

Should you have any questions in relation to the above issues, please contact:

Oliver Sinton
KPMG Polska
LIM Center - Marriott Hotel - IX floor
Al. Jerozolimskie 65/79
00-697 Warsaw, Poland
Tel: +48 (22) 630 7236
Fax: +48 (22) 630 6355

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