DAC6 (MDR) legislation is unconstitutional as regards the duties of tax advisers
DAC6 (MDR) legislation is unconstitutional as regards the duties of tax advisers The Constitutional
Cost segregation is a detailed identification of fixed assets based on tax regulations and Polish Fixed Assets Classification as well as determining the initial value of fixed assets including indirect costs.
Goals | Benefits |
Depreciation of fixed assets | Higher depreciation rates available. |
Real Estate tax | Precisely defined structures to be taxed and their tax base. For an investment located in several communes, tax base is determined for each commune. |
Preparing real estate (investment) for sale | Transparent structure of fixed assets and better results in due diligence ordered by a buyer. |
Inventory of property | Property review and the possibility of professional marking of fixed assets. |
Real Estate clause | In practice, it often turns out that after cost segregation the entity does not meet the definition of a real estate company and the clause does not apply. |
Fixed Assets | Initial value | Depreciation rate | Depreciation | Minimal CIT on Real Estate | ||||
Before | After | Before | After | Before | After | Before | After | |
Wind farm | 1000 | 4,50% | 45 | 20 | 2 | |||
Foundation for the turbine | 100 | 4,50% | 4,5 | 5 | ||||
Turbine tower | 250 | 4,50% | 11,25 | 0 | ||||
Turbine nacelle with generating set | 250 | 7% | 17,5 | 0 | ||||
Blade and hub | 200 | 7% | 14 | 0 | ||||
HV cables | 150 | 4,50% | 6,75 | 0 | ||||
GPO | 50 | 10% | 5 | 0 | ||||
Total | 1000 | 1000 | 45 | 59 | 20 | 7 |
Increasing monthly depreciation write-offs up to 2 times.
Up to 3-fold reduction in Real Estate tax on structures.
Partner | Tax adviser
E: rafal.kran@mddp.pl
T: +48 693 290 919
Manager
E: lukasz.szatkowski@mddp.pl
T: +48 570 898 499
DAC6 (MDR) legislation is unconstitutional as regards the duties of tax advisers The Constitutional
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