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IP BOX relief and subcontractors in Poland – Supreme Administrative Court ruling

IP BOX relief and subcontractors in Poland – Supreme Administrative Court ruling

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Date08 Oct 2025
Does a company that designs solutions and manages work on a system, but outsources coding to a B2B programmer, still conduct R&D activities – and is it entitled to a...
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Tax audits in the first half of 2025 – fewer actions, greater effectiveness

Tax audits in the first half of 2025 – fewer actions, greater effectiveness

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Date02 Oct 2025
According to data from the Ministry of Finance, 4,271 tax audits were initiated in the first half of 2025, which represents a decrease of 16.4% compared to the same period...
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Business Review Poland – September 2025

Business Review Poland – September 2025

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Date01 Oct 2025
Poland remains one of the most dynamic markets in the EU, attracting investors with stable growth and ambitious innovation projects. For decision-makers and business leaders, keeping track of regulatory changes,...
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Exports in Poland in July 2025 – holiday slowdown, stable outlook

Exports in Poland in July 2025 – holiday slowdown, stable outlook

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Date26 Sep 2025
In July 2025, exports in Poland amounted to EUR 27.9 billion. This is less than in June (-0.4% m/m), but more than a year earlier (+1.7% y/y) – a classic...
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Minimum wage increase in 2026 – what will be the national minimum wage and hourly rate in Poland?

Minimum wage increase in 2026 – what will be the national minimum wage and hourly rate in Poland?

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Date24 Sep 2025
From January 2026, a new minimum wage will come into force in Poland. The change in the minimum wage and hourly rate has already been announced in a regulation of...
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Tax relief for Territorial Defence Force (WOT) and Active Reserve (AR) soldiers – rules for employers in Poland

Tax relief for Territorial Defence Force (WOT) and Active Reserve (AR) soldiers – rules for employers in Poland

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Date23 Sep 2025
As the tax year comes to an end, it is worth reminding about a new preference that entrepreneurs will be able to take advantage of for the first time in...
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Withholding tax and foreign income in Poland

Withholding tax and foreign income in Poland – the Supreme Administrative Court decides how to calculate the withholding tax deduction limit

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Date16 Sep 2025
In its judgment of 28 May 2025 (II FSK 1131/22), confirmed that when settling withholding tax (WHT) paid abroad in Poland, the deduction limit under Article 20(1) of the CIT...
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Polish-German trade is gaining in importance – record growth in the first half of 2025

Polish-German trade is gaining in importance – record growth in the first half of 2025

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Date15 Sep 2025
According to the latest data published by the German Federal Statistical Office (Statistisches Bundesamt) and the German Committee on Eastern European Economic Relations (Ost-Ausschuss der Deutschen Wirtschaft), Polish-German trade reached...
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Customs value and final price – CJEU ruling C-782/23

Customs value and final price – CJEU position: transaction value is determinative

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Date11 Sep 2025
In case C-782/23 (Tauritus), the Court of Justice of the European Union ruled that the customs value of imported goods should be determined primarily using the transaction value method, even...
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Cryptocurrency tax in Poland in 2025 – rules and settlement

Cryptocurrency tax in Poland in 2025 – rules and settlement

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Date10 Sep 2025
The settlement of cryptocurrencies in Poland is regulated by the provisions of the Personal Income Tax Act (PIT). Since 2019, a clear tax classification has been introduced – trading in...
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