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Company tax residence – actual management abroad and country of taxation

Company tax residence – actual management abroad and country of taxation

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Date28 Oct 2025
Remote working and international management structures lead to situations where companies registered in Poland are actually managed from another country – e.g. by members of the management board residing in...
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Changes in calculating work experience – new rules for counting periods of employment and activity in Poland

Changes in calculating work experience – new rules for counting periods of employment and activity in Poland

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Date27 Oct 2025
From 2026, the definition of the period of employment will be significantly broadened. On 15 October 2025, the President of Poland, Karol Nawrocki, signed an amendment to the Labour Code...
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Changes in the employment of foreigners – what do employers need to know?

Changes in the employment of foreigners – what do employers need to know?

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Date24 Oct 2025
The proposed changes will affect employers hiring foreigners in terms of costs, documentation and exemptions from the obligation to obtain permits. On 1 June this year, the Act on the...
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Transfer pricing in the spotlight of the tax authorities – a growing risk for companies in Poland

Transfer pricing in the spotlight of the tax authorities – a growing risk for companies in Poland

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Date23 Oct 2025
The tax authorities are gradually moving from spot checks to systematic supervision of taxpayers’ settlements, focusing on areas that may lead to understatement of income or transfer of profits outside...
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Transfer pricing adjustments may be subject to VAT – CJEU judgment in Arcomet (C-726/23)

Transfer pricing adjustments may be subject to VAT – CJEU judgment in Arcomet (C-726/23)

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Date21 Oct 2025
In its judgment of 4 September 2025 in Arcomet Towercranes (C-726/23), the Court of Justice of the European Union took a position on intra-group settlements between related companies. The CJEU...
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How to efficiently prepare for KSeF? A comprehensive guide for entrepreneurs

How to efficiently prepare for KSeF? A comprehensive guide for entrepreneurs

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Date15 Oct 2025
The National e-Invoice System (KSeF) is a solution that will become mandatory for most taxpayers in Poland from 2026. The system introduces a new model for the circulation of invoices...
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Upcoming changes in labour law in Poland – monitoring sick leave, rules for paying sick pay and concluding contracts in electronic form

Upcoming changes in labour law in Poland – monitoring sick leave, rules for paying sick pay and concluding contracts in electronic form

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Date14 Oct 2025
The Social Insurance Institution (ZUS) will gain new powers to monitor sick leave The Ministry of Family, Labour and Social Policy has prepared a draft amendment to the Social Insurance...
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National Bank of Poland interest rates in October 2025

National Bank of Poland interest rates in October 2025

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Date09 Oct 2025
On October 7-8, 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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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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