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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)

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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Accounting in Poland in 2026 – what a foreign entrepreneur should know

Accounting in Poland in 2026 – what a foreign entrepreneur should know

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Date18 Dec 2025
Poland remains one of the most attractive markets in Central and Eastern Europe for foreign investors and entrepreneurs. A stable economy, access to the EU market and a well-developed business...
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Social Insurance Institution (ZUS) contributions in Poland in 2026 – current bases, limits, and contribution amounts for entrepreneurs

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

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

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

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

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?

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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National Bank of Poland interest rates in December 2025

National Bank of Poland interest rates in December 2025

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Date04 Dec 2025
On December 2-3, 2025, the Monetary Policy Council held a meeting during which it decided to decrease the National Bank of Poland (NBP) interest rates by 0.25 percentage points. Current...
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Hiring employees from Poland: What foreign employers need to know

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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