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National Bank of Poland interest rates in January 2024

National Bank of Poland interest rates in January 2024

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Date12 Jan 2024
The first interest rate decision of the year was made on 8-9 January at the Monetary Policy Council meeting. Interest rates have remained at the same level since November 2023....
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Changes in Polish labour law 2024

Changes in Polish labour law 2024

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Date10 Jan 2024
Minimum wage The minimum wage will increase twice in 2024. From 1 January 2024, the minimum wage will be PLN 4,242 gross followed by a second increase to PLN 4,300...
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Individual tax micro-account – What to know in 2024

Individual tax micro-account – What to know in 2024

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Date04 Jan 2024
What is an individual tax micro-account? An individual tax micro-account serves as an individualized platform designed for making tax payments. Introduced on 1 January 2020, it was designed to streamline...
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Penalties for failure to comply with transfer pricing obligations

Penalties for failure to comply with transfer pricing obligations

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Date02 Jan 2024
We would like to remind you about the obligation to submit transfer pricing information for the year 2022. The deadline for submitting information for entities whose tax year coincides with...
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Interpretation regarding the conditions for applying the withholding tax exemption on dividends

Interpretation regarding the conditions for applying the withholding tax exemption on dividends

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Date21 Dec 2023
We would like to draw your attention to a new and controversial line of interpretation regarding the conditions for applying the withholding tax exemption on dividends paid to parent companies,...
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Position of the State Labour Inspectorate on the New Occupational Health and Safety Regulations

Position of the State Labour Inspectorate on the New Occupational Health and Safety Regulations

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Date18 Dec 2023
In the provisions of the regulations of the Minister of Family and Social Policy of 18 October 2023, amending the regulation on occupational safety and health at workstations equipped with...
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Challenges in e-commerce accounting for manufacturing companies entering the market

Challenges in e-commerce accounting for manufacturing companies entering the market

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Date15 Dec 2023
E-commerce is a rapidly growing industry where an increasing number of entrepreneurs see opportunities for development and expansion. This also includes manufacturing companies, which are looking for new purchasers, either...
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Submission of transfer pricing information for 2022 officially extended

Submission of transfer pricing information for 2022 officially extended

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Date11 Dec 2023
We previously reported on the deadline extension project in this post. We would like to inform you that on November 27, 2023, the Regulation of the Minister of Finance dated...
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New draft regulation for the individual tax micro-account

New draft regulation for the individual tax micro-account

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Date05 Dec 2023
On November 14, 2023, the Ministry of Finance has published a draft regulation on its website, that expands the catalogue of types of receivables that can be paid via tax...
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Minimum income tax from 1 January 2024

Minimum income tax from 1 January 2024

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Date24 Nov 2023
From 1 January 2024, minimum rules for corporate income tax will come into force in accordance with Article 24ca of the CIT Act. This tax is intended to tighten the...
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