{"id":1210,"date":"2025-07-28T11:09:42","date_gmt":"2025-07-28T09:09:42","guid":{"rendered":"https:\/\/buczynski-tax.pl\/2025\/07\/28\/llc-taxed-twice-or-is-it-really\/"},"modified":"2026-03-21T21:44:02","modified_gmt":"2026-03-21T20:44:02","slug":"llc-taxed-twice-or-is-it-really","status":"publish","type":"post","link":"https:\/\/buczynski-tax.pl\/en\/2025\/07\/28\/llc-taxed-twice-or-is-it-really\/","title":{"rendered":"LLC \u2013 taxed twice. Or is it really?"},"content":{"rendered":"\n<p><strong>Jednym z najcz\u0119\u015bciej poruszanych temat\u00f3w przy zak\u0142adaniu sp\u00f3\u0142ki z o.o. jest tzw. podw\u00f3jne opodatkowanie zysk\u00f3w. Czy rzeczywi\u015bcie jest si\u0119 czego obawia\u0107?<\/strong><\/p>\n\n<h4 class=\"wp-block-heading\"><strong>Na czym polega podw\u00f3jne opodatkowanie?<\/strong><\/h4>\n\n<ol class=\"wp-block-list\">\n<li>Sp\u00f3\u0142ka z o.o. p\u0142aci <strong>CIT<\/strong>:<br>\n<ul class=\"wp-block-list\">\n<li>9% dla ma\u0142ych podatnik\u00f3w (do 2 mln EUR rocznego obrotu),<br\/><\/li>\n\n\n\n<li>19% \u2013 stawka podstawowa.<br\/><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Profit distribution as dividends \u2013 shareholders pay <strong>19% PIT<\/strong> on the funds received.<br\/><\/li>\n<\/ol>\n\n<h4 class=\"wp-block-heading\"><strong>How does this work in practice?<\/strong><\/h4>\n\n<p>Company profit: PLN 100,000<br\/>CIT tax: PLN 9,000<br\/>Net profit: PLN 91,000<br\/>PIT on dividend: PLN 17,290<br\/>Shareholder receives: PLN 73,710<\/p>\n\n<h4 class=\"wp-block-heading\"><strong>How to reduce the effects of double taxation?<\/strong><\/h4>\n\n<p>Legal optimization options:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>employing a shareholder under an employment contract or commission agreement,<br\/><\/li>\n\n\n\n<li>B2B cooperation,<br\/><\/li>\n\n\n\n<li>management board remuneration based on a resolution,<br\/><\/li>\n\n\n\n<li>leasing real estate, equipment, or vehicles to the company.<br\/><\/li>\n<\/ul>\n\n<p>These mechanisms may be more beneficial than a classic dividend distribution.<\/p>\n\n<p>Wondering if an LLC will be optimal for you? <a href=\"https:\/\/buczynski-tax.pl\/en\/contact\/\">Contact our advisor.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jednym z najcz\u0119\u015bciej poruszanych temat\u00f3w przy zak\u0142adaniu sp\u00f3\u0142ki z o.o. jest tzw. podw\u00f3jne opodatkowanie zysk\u00f3w. Czy rzeczywi\u015bcie jest si\u0119 czego obawia\u0107? Na czym polega podw\u00f3jne opodatkowanie? How does this work in practice? Company profit: PLN 100,000CIT tax: PLN 9,000Net profit: PLN 91,000PIT on dividend: PLN 17,290Shareholder receives: PLN 73,710 How to reduce the effects of<a href=\"https:\/\/buczynski-tax.pl\/en\/2025\/07\/28\/llc-taxed-twice-or-is-it-really\/\">Continue reading <span class=\"sr-only\">&#8220;LLC \u2013 taxed twice. Or is it really?&#8221;<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":1173,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-1210","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-company-taxation"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Taxation of an LLC \u2013 is it always double?<\/title>\n<meta name=\"description\" content=\"Taxation of an LLC - find out how profit taxation works and how you can legally reduce costs.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/buczynski-tax.pl\/en\/2025\/07\/28\/llc-taxed-twice-or-is-it-really\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxation of an LLC \u2013 is it always double?\" \/>\n<meta property=\"og:description\" content=\"Taxation of an LLC - find out how profit taxation works and how you can legally reduce costs.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/buczynski-tax.pl\/en\/2025\/07\/28\/llc-taxed-twice-or-is-it-really\/\" \/>\n<meta property=\"og:site_name\" content=\"Buczynski Tax\" \/>\n<meta property=\"article:published_time\" content=\"2025-07-28T09:09:42+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-21T20:44:02+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/buczynski-tax.pl\/wp-content\/uploads\/2025\/07\/4.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"900\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"agnieszka@marketingprawa.pl\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"agnieszka@marketingprawa.pl\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/buczynski-tax.pl\\\/en\\\/2025\\\/07\\\/28\\\/llc-taxed-twice-or-is-it-really\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/buczynski-tax.pl\\\/en\\\/2025\\\/07\\\/28\\\/llc-taxed-twice-or-is-it-really\\\/\"},\"author\":{\"name\":\"agnieszka@marketingprawa.pl\",\"@id\":\"https:\\\/\\\/buczynski-tax.pl\\\/#\\\/schema\\\/person\\\/16803acd1099377892a6b594a1d976a0\"},\"headline\":\"LLC \u2013 taxed twice. 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