Economy and Law in Eastern Europe: The 157. revision of WiRO by C.H. Beck

Handbuch Wirtschaft und Recht in Osteuropa: WiRO (Economy and Law in Eastern Europe, WiRO) is a collective work, the particular revisions of which are regularly published by C.H. Beck publishing house.

Addressed to western investors and others alike, WiRO comes as a guidebook with replaceable pages, which provides information on changes of the economic and legal conditions in the following ten CEE countries: Bulgaria, Croatia, Poland, Romania, Russia, Slovakia, Slovenia, Czech Republic, Ukraine, Hungary.

The chief editor of the part pertaining to Poland is Dr. Jörn Brockhuis of BSJP law firm.

The 157. revision of WiRO in the part concerning Poland includes an update of the chapter on tax and balance sheet law, co-authored by Przemysław Fil and Sabina Moczko-Wdowczyk.

The legislator has made significant changes to the withholding tax. The general tax obligation applies now to real estate companies, and the corporate tax obligation – to limited partnerships and certain general partnerships. In addition, new tax rates, thresholds and documentation requirements have been introduced, as well as changes with regard to depreciation and unused losses from previous years.

Enjoy reading.

For more information on WiRO, please contact Dr. Jörn Brockhuis at