Withholding tax and foreign income in Poland – the Supreme Administrative Court decides how to calculate the withholding tax deduction limit
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Date16 Sep 2025
In its judgment of 28 May 2025 (II FSK 1131/22), confirmed that when settling withholding tax (WHT) paid abroad in Poland, the deduction limit under Article 20(1) of the CIT...
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Customs value and final price – CJEU position: transaction value is determinative
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Date11 Sep 2025
In case C-782/23 (Tauritus), the Court of Justice of the European Union ruled that the customs value of imported goods should be determined primarily using the transaction value method, even...
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Cryptocurrency tax in Poland in 2025 – rules and settlement
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Date10 Sep 2025
The settlement of cryptocurrencies in Poland is regulated by the provisions of the Personal Income Tax Act (PIT). Since 2019, a clear tax classification has been introduced – trading in...
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Changes in the employment of foreigners in Poland: employer obligations, employees from Georgia and the new Ministry of Family, Labour and Social Policy regulation
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Date01 Sep 2025
New obligation towards foreigners: information on the right to trade unions From 1 June 2025, a new provision of the Act on the conditions for admitting foreigners in Poland to...
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Dividend tax in Poland – regulations, rates and practical aspects
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Date28 Aug 2025
Dividend tax in Poland is a special type of withholding tax (WHT) collected at the time of payment of profits by a company to its partners or shareholders. There is...
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Loans transferred from Poland to a German subsidiary are subject to civil law transaction tax (PCC) – Supreme Administrative Court (NSA) ruling
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Date26 Aug 2025
The issue of cross-border loans being subject to civil law transaction tax raises many questions, especially when the funds are transferred in non-cash form and the parties to the agreement...
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Benefits for B2B contractors in Poland and tax-deductible costs – DKIS interpretation
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Date25 Aug 2025
The labour market in Poland is changing dynamically. An increasing number of specialists are deciding to work in the B2B model, establishing sole proprietorships and providing services to Polish companies....
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Withholding tax (WHT) and cloud services – increasingly strict approach by tax authorities in Poland
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Date21 Aug 2025
In recent years, the issue of withholding tax (WHT) has gained particular significance for businesses operating in Poland. Polish tax authorities are paying increasing attention not only to traditional royalty...
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Transfer pricing in Poland in 2025 – thresholds, limits and documentation
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Date14 Aug 2025
Transfer pricing in Poland in 2025 remains a focus for both tax authorities and businesses engaging in transactions with related entities. The regulations in this area are crucial for maintaining...
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Hiring remote employees from Poland by foreign companies – when does a permanent establishment arise?
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Date29 Jul 2025
Hiring employees based in Poland to work remotely is a common practice among foreign companies, especially in sectors such as IT, finance or consulting. However, this form of cooperation may...
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