What is a «umowa pożyczki» and «uchwała wynagrodzenia»?
Umowa pożyczki - Loan agreement.
In accordance with the Civil Law, in the loan agreement, the lender undertakes to transfer to the borrower a certain amount of money or items marked only as to type, and the borrower undertakes to return the same amount of money or the same number of items.
To conclude a loan agreement, a joint statement of the parties is required, without any additional steps, such as transferring the subject of the agreement, as is the case in actual agreements.
IMPORTANT! Concluding a loan agreement sometimes leads to the taxpayer having to pay tax.
The tax must be paid within 14 days from the date of conclusion of the contract. The tax is calculated on the PCC-3 form.
The loan agreement is exempt from PCC, i.e. if it is concluded between persons classified in the first tax group and its amount does not exceed the amount not subject to inheritance and donation tax indicated for this tax group, i.e. PLN 10,434 is concluded between relatives. The loan agreement concluded between the founder and the company is also exempt from PCC-3.
PCC-3 does not apply to cash loan agreements concluded between the closest persons: spouse, descendants (children, grandchildren, great-grandchildren), ascendants (great-grandparents, parents), stepson, stepfather, stepmother, siblings.
In accordance with the provisions of the Act on Taxes on Civil Law Transactions, the loan agreement is taxed at the rate of 0.5% of the base (value of the loan amount).
What should the loan agreement contain?
- Date, place of concluding the loan agreement;
- Identification of the parties to the contract;
- Indication of the subject of the agreement;
- Loan repayment terms;
- Borrower's financial statement;
* The report protects the interests of the lender in the event of the borrower's insolvency. - Terms of termination;
- Page signatures.
Uchwała wynagrodzenia - Resolution on the remuneration of a member of the management board.
Members of the management board of a limited liability company may receive remuneration.
The size and amount of remuneration of the management board depends on the decision of the founders.
Such remuneration determined by the decision does not require the conclusion of an additional agreement between the member of the management board and the limited liability company.
The remuneration of a management board member may be a fixed monthly remuneration or other periodic remuneration. This may depend, for example, on the company's financial results or other indicators.
The given remuneration is taxed according to the tax scale - 12% up to PLN 120,000, and above - 32%, to which ZUS is added at the rate of 9%.
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