Combined Nomenclature 2026 (CN) – what’s changing and how it impacts businesses in Poland
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Date05 Feb 2026
From 1 January 2026, businesses must apply the updated Combined Nomenclature (CN 2026) for goods classification in the EU. For companies that import into Poland, export from Poland, or report...
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Higher penalties for fiscal misdemeanours and fiscal crimes from 1 January 2026 – a real risk for businesses in Poland
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Date26 Jan 2026
Tax penalties in Poland 2026 have increased significantly as of 1 January 2026. With the start of the year, important changes took effect that materially tighten taxpayer liability — especially...
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EUDR Regulation postponed – what does the deferral mean for businesses?
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Date20 Jan 2026
The EUDR Regulation – the EU’s anti-deforestation regulation – has once again been postponed. Originally scheduled to come into effect on 30 December 2025, the deadline has been extended by...
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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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