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Coverage of losses from the statutory fund of a foundation and tax exemption

Coverage of losses from the statutory fund of a foundation and tax exemption

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Date19 Jul 2024
Recently, the Supreme Administrative Court of Poland (Polish: Naczelny Sąd Administracyjny, NSA) issued an important ruling regarding the issue of overpayment of corporate income tax by foundations with the status...
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Minimum tax - can also be paid by entities reporting a loss

Minimum tax – can also be paid by entities reporting a loss

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Date17 Jul 2024
As of January 1, 2024, regulations on the minimum corporate income tax have come into force. The purpose of the minimum tax is to tax entities that do not generate...
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Latest changes in the rules for employment of Ukrainian citizens

Latest changes in the rules for employment of Ukrainian citizens

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Date09 Jul 2024
The changes in the rules for employment of Ukrainian citizens, which came into force on July 1, 2024, aim to facilitate the recruitment process and adapt the regulations to the...
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National Bank of Poland interest rates in July 2024

National Bank of Poland interest rates in July 2024

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Date04 Jul 2024
On July 2-3, 2024, the Monetary Policy Council held a meeting during which it decided to keep the interest rates unchanged. Current National Bank of Poland interest rates: reference rate...
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The

The “Active Parent” Act – new benefits for parents

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Date03 Jul 2024
On June 12th, 2024, the Act on Supporting Parents in Professional Activity and Child Rearing, commonly known as the “Active Parent” Act, was published in the Journal of Laws of...
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Directive DAC7 - obligations from 1 July 2024

Directive DAC7 – obligations from 1 July 2024

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Date01 Jul 2024
We would like to remind you that as of 1 July 2024, the provisions of European Union Directive No. 2021/1194 of 7 July 2021 (hereinafter “DAC7”) have come into force...
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Invoice for foreign buyers outside National e-Invoicing System

Invoice for foreign buyers outside KSeF (National e-Invoicing System). What about intra-Community supplies and exports?

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Date28 Jun 2024
The National e-Invoicing System (KSeF) in Poland will soon become mandatory for all businesses. However, how does this affect intra-Community supplies of goods (ICS) or exports? The current regulations concerning...
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Accommodation costs of posted employees in the EU do not constitute income

Accommodation costs of posted employees in the EU do not constitute income

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Date27 Jun 2024
In recent years, the issue of taxation of accommodation costs for employees posted by employers to other EU member states has gained importance. In this context, the judgments of the...
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The Whistleblower Protection Act - new responsibilities for employers

The Whistleblower Protection Act – new responsibilities for employers

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Date26 Jun 2024
On June 24, 2024, the Whistleblower Protection Act was published in the Journal of Laws, aligning Polish legislation with Directive (EU) 2019/1937 of the European Parliament and Council dated October...
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Draft law on Cryptocurrencies: Supervision, penalties and many changes

Draft law on Cryptocurrencies: Supervision, penalties and many changes

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Date25 Jun 2024
The Ministry of Finance’s Cryptocurrency law will, among other things, prohibit the offer of all virtual assets without a permit. The supervision of the market will be carried out by...
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