Social Insurance Institution (ZUS) contributions in Poland in 2026 – current bases, limits, and contribution amounts for entrepreneurs
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Date17 Dec 2025
Polish Social Insurance Institution (ZUS) Contributions will increase again in 2026, which will significantly affect both new entrepreneurs and entities that have been paying full social security contributions for years....
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Tax residency certificate as a condition for applying a Double Taxation Agreement (DTA) to withholding tax (WHT) in Poland – Polish Supreme Administrative Court (NSA) ruling
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Date16 Dec 2025
A tax residency certificate is now a key document for Polish withholding tax (WHT) payers. It determines whether the preferences of a Double Taxation Agreement (DTA) can be applied or...
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Increase in health insurance contributions for entrepreneurs in Poland in 2026 – key consequences for businesses
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Date12 Dec 2025
The increase in health insurance contributions in Poland planned for 2026 is one of the most important topics currently being discussed in the business community. Although the Ministry of Finance...
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Taxation of a German tax resident serving as a member of the management board in a Polish company – Polish National Revenue Information Service (KIS) interpretation
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Date11 Dec 2025
The issue of taxation of a German resident who is a member of the management board of a Polish company is one of the most frequently raised issues in international...
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Interest charged by the parent company as a tax-deductible expense of a Polish branch – Polish Supreme Administrative Court (NSA) ruling
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Date08 Dec 2025
The question of whether interest charged by a parent company can constitute a tax-deductible expense for a foreign company’s branch has long been a source of interpretative doubts and uncertainty...
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Implementation of the Equal Pay Directive – what will the draft law bring?
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Date05 Dec 2025
The application of the principle of equal pay in the EU is difficult, as evidenced by the persistent pay gap. In 2020, the pay gap in the European Union was...
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Hiring employees from Poland: What foreign employers need to know
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Date02 Dec 2025
For several years now, hiring employees from Poland has become one of the most natural directions of development for foreign companies that want to build dispersed, international teams. The globalisation...
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Changes to the Tax Ordinance in Poland – new control rules and presumption of innocence in taxation
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Date27 Nov 2025
The changes to the Tax Ordinance, which came into force on 4 November 2025, significantly modify the relationship between taxpayers and tax inspection authorities. For the first time in years,...
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National E-Invoicing System (KSeF) in Poland – summary of work and full schedule of changes. What has already happened and what else awaits entrepreneurs?
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Date25 Nov 2025
The National e-Invoice System (KSeF) in Poland is one of the most complex digitisation projects implemented in the Polish administration in recent years. Its aim is to standardise the circulation...
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Returning to Poland: tax relief for returnees – a complete guide for those returning from emigration
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Date24 Nov 2025
Returning to Poland after years of emigration is a huge life change for many people. In addition to new family and professional challenges, there are also formal issues to deal...
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