Tax planning

List of possible measures which are aimed at tax optimization is extensive and changes time to time. It comes from periodic changes in legislation and normative acts of majority of countries. Therefore executives should regularly update the tax system of a company. In addition to classic methods of tax optimization the following are applied: the use of offshore companies and foreign corporations, holding structures, registration of the funds and creation of the trusts, investment management with regard to double taxation avoidance agreement and others.


Optimization is not tax evasion, it based on application of appropriate methods without a breach of legislation.


Tax optimization is divided into strategic (long-term effect) and separate operations (one-time effect).