Returning to Poland: how to determine tax residency and avoid double taxation – a complete guide for those returning from emigration (Part 2)
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Date19 Dec 2025
Returning to Poland from emigration is a decision that brings not only emotional and life changes, but also very specific tax consequences. For many people returning from Germany, the United...
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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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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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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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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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A branch of a foreign company with the same tax identification number (NIP) as the parent company – confirmation in the interpretation of the National Tax Information Office (KIS) in Poland
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Date19 Nov 2025
The Director of National Tax Information Office (KIS), in an individual interpretation of 22 August 2025 (ref. 0111-KDIB3-2.4018.8.2024.10.MGO), confirmed that a branch of a foreign company may use the tax...
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A member of the management board may defend themselves against the Polish tax authorities – general interpretation by the Minister of Finance
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Date13 Nov 2025
A new general interpretation of the Polish Minister of Finance and Economy (DTS2.8012.5.2025) clarifies the rules for applying Article 116 of the Tax Ordinance following the CJEU judgments in the...
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EUDR Regulation – new obligations for companies in Poland from 30 December 2025
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Date12 Nov 2025
What is the EUDR Regulation and why is it so important? The EUDR Regulation (EU Deforestation Regulation, Regulation (EU) 2023/1115) is one of the most important EU tools in the...
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Innovation reliefs – a comprehensive guide for entrepreneurs in Poland
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Date07 Nov 2025
Innovation reliefs are currently one of the key tools supporting the development and competitiveness of companies in Poland. They include a set of tax preferences designed to encourage entrepreneurs to...
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