New draft law on protection of Whistleblowers
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Date02 Feb 2024
On 11 January 2024, a new draft law appeared on the website of the Governmental Legislation Centre, incorporating changes introduced by the new Ministry of Family, Labour and Social Policy....
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Deadlines for implementing the e-delivery service in Poland
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Date18 Jan 2024
Electronic delivery (‘e-delivery’) is a solution that allows correspondence to be sent and received electronically, ensuring equivalent legal effects to sending a registered letter with acknowledgement of receipt. The e-delivery...
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Individual tax micro-account – What to know in 2024
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Date04 Jan 2024
What is an individual tax micro-account? An individual tax micro-account serves as an individualized platform designed for making tax payments. Introduced on 1 January 2020, it was designed to streamline...
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Penalties for failure to comply with transfer pricing obligations
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Date02 Jan 2024
We would like to remind you about the obligation to submit transfer pricing information for the year 2022. The deadline for submitting information for entities whose tax year coincides with...
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Interpretation regarding the conditions for applying the withholding tax exemption on dividends
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Date21 Dec 2023
We would like to draw your attention to a new and controversial line of interpretation regarding the conditions for applying the withholding tax exemption on dividends paid to parent companies,...
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Submission of transfer pricing information for 2022 officially extended
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Date11 Dec 2023
We previously reported on the deadline extension project in this post. We would like to inform you that on November 27, 2023, the Regulation of the Minister of Finance dated...
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New draft regulation for the individual tax micro-account
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Date05 Dec 2023
On November 14, 2023, the Ministry of Finance has published a draft regulation on its website, that expands the catalogue of types of receivables that can be paid via tax...
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Minimum income tax from 1 January 2024
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Date24 Nov 2023
From 1 January 2024, minimum rules for corporate income tax will come into force in accordance with Article 24ca of the CIT Act. This tax is intended to tighten the...
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Withholding a PESEL number
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Date20 Nov 2023
Since 17 November, Polish citizens have the possibility to withhold their PESEL number in the national register. This is intended to prevent the unauthorised use of personal data when taking...
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Draft regulation on extension of deadlines for submission of transfer pricing information
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Date09 Nov 2023
On November 8, a draft regulation of the Minister of Finance to extend the deadlines for the submission of transfer pricing information was made available on the Government Legislation Center...
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