Growing social awareness as well as regulatory and consumer pressure means CSR (Corporate Social Responsibility) is now an imminent part of any corporate agenda.
Long-term strategies followed by businesses today take into account not only business goals, but also the impact of their operations on the environment, local community and stakeholder groups. Acting responsibly and in a sustainable manner is no longer a choice, but a necessity.
Growing interest in social and green initiatives raises more and more questions about the tax aspects of such activities.
How can we help?
MDDP’s Green Taxes team specializes in ESG (Environmental, Social, Governance) tax matters. We also have the expertise and experience to support the implementation of any CSR projects and determine their legal and tax consequences. Our consulting covers in particular:
- Advising on tax classification of expenses incurred on CSR activities: review in terms of eligibility as tax deductible costs or exclusions (in particular: business entertainment costs).
- Assessing and listing available options in terms of tax reliefs and deductions for CSR activities.
- Supporting the classification of CSR activities for VAT purposes, including VAT deductions from expenses for CSR activities.
- Assessing and listing available options in terms of tax reliefs and deductions for CSR activities, including the ‘sponsorship relief’ (cultural, sports and scientific activities for CIT and PIT taxpayers).
- Advising on the tax settlement of donations, including donations to NGOs (in the light of CIT and PIT regulations).
- Reviewing donations in terms of meeting objective and subjective conditions of the deduction.
- Comprehensive tax support for non-governmental organizations, foundations and private philanthropists.
Advisory services regarding the tax treatment of humanitarian aid, donations, and activities supporting refugees and victims of war.
Scope of analysis:
- possibility of applying CIT reliefs for charitable activities,
- VAT treatment of donations,
- availability of PIT reliefs related to the employment of Ukrainian citizens,
- legalization of residence for foreign nationals.
Legal support in the area of CSR
Together with Osborne Clarke – one of the largest law firms worldwide – we offer comprehensive legal support necessary to run socially responsible business safely and effectively on the Polish market, as well as globally.
The scope of support includes, among others:
- Establishing foundations (preparation of the statute, registration documentation, determination of the founding fund).
- Developing CSR and ESG strategies.
- Training sessions for green officers and ESG teams.
- Employment law advisory, including the development of anti-mobbing and anti-discrimination procedures.
- Support in cultural transformation processes and implementation of diversity and inclusion policies.
- Assistance with the documentation of grants and charitable donations.
- Legal advisory in organizing CSR initiatives, contests, and campaigns — covering both formal and legal aspects.
More: https://www.osborneclarke.com/insights/topics/esg/location/uk.
Get in touch with us
Feel free to contact us
Monika Dziedzic
Partner | Tax adviser | Attorney at Law
E: monika.dziedzic@mddp.pl
T: (+48) 22 322 68 90
Paweł Wyciślik
Senior consultant
E: pawel.wycislik@mddp.pl
T: (+48) 504 400 864