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Depreciation in real estate companies – how should the January and April 2025 rulings of the Polish Supreme Administrative Court be interpreted?

Depreciation in real estate companies – how should the January and April 2025 rulings of the Polish Supreme Administrative Court be interpreted?

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Date07 May 2025
Two divergent sets of rulings issued by the Polish Supreme Administrative Court (NSA) in January and April 2025 interpret Article 15(6) of the Polish Corporate Income Tax Act (CIT) in...
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Draft amendment to Poland’s KSeF – mandatory e-invoicing from 2026, key changes and what it means for businesses

Draft amendment to Poland’s KSeF – mandatory e-invoicing from 2026, key changes and what it means for businesses

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Date05 May 2025
The Polish Ministry of Finance has published a new draft amendment to the VAT Act, which introduces the obligation to issue e-invoices via the National e-Invoicing System (KSeF). This system...
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Register company in Poland – Differences in taxation of foreign company branches and representative offices

Register company in Poland – Differences in taxation of foreign company branches and representative offices

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Date28 Apr 2025
Registering a company in Poland is an attractive option for foreign entrepreneurs due to its stable economy and favourable investment conditions. However, before starting operations, it is crucial to determine...
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New rules for employing foreign workers in Poland from 2025 – law signed by the president

New rules for employing foreign workers in Poland from 2025 – law signed by the president

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Date24 Apr 2025
On 10 April 2025, Polish President Andrzej Duda signed into law the Act of 20 March 2025 on the conditions for employing foreign nationals in the territory of the Republic...
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Day off for a holiday in Poland falling on a Saturday

Day off for a holiday in Poland falling on a Saturday

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Date23 Apr 2025
In general, holidays are non-working days. If a holiday falls on a Sunday, the employer is not obliged to ‘compensate’ employees with a day off. However, if a holiday falls...
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EU slows down ESG implementation. CSRD directive delayed, but still mandatory

EU slows down ESG implementation. CSRD directive delayed, but still mandatory

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Date22 Apr 2025
The European Union has decided to postpone key ESG obligations. By adopting the “Stop-the-clock” mechanism, companies have gained additional time to implement the Corporate Sustainability Reporting Directive (CSRD) and the...
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Data-driven organisation – how to build a company driven by data

Data-driven organisation – how to build a company driven by data

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Date16 Apr 2025
A data-driven organisation is a business that bases its decisions not on intuition, incomplete information or “years of experience”, but on facts and data analysis. In practice, this means that...
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Switching to Estonian CIT in Poland requires timeliness – even a minor delay may disqualify a taxpayer

Switching to Estonian CIT in Poland requires timeliness – even a minor delay may disqualify a taxpayer

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Date15 Apr 2025
Estonian CIT is a preferential corporate tax regime available in Poland, offering a simplified way to settle accounts with the tax office and reduce accounting obligations. Its benefits are substantial...
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Register company in Poland – Which legal form of business activity should you choose?

Register company in Poland – which legal form of business activity should you choose?

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Date10 Apr 2025
Choosing the right legal form of running a business when registering a company in Poland is a key decision for any entrepreneur, especially for foreigners looking to establish their business....
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Landmark CJEU ruling – is this the end of imposing long payment terms?

Landmark CJEU ruling – is this the end of imposing long payment terms?

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Date08 Apr 2025
The CJEU sets boundaries in B2B relationships: payment terms exceeding 60 days must be genuinely agreed upon by both parties. This new ruling serves as a significant guideline for companies...
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