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Dividend tax in Poland – regulations, rates and practical aspects

Dividend tax in Poland – regulations, rates and practical aspects

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Date28 Aug 2025
Dividend tax in Poland is a special type of withholding tax (WHT) collected at the time of payment of profits by a company to its partners or shareholders. There is...
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Cross-Border Loans from Poland to Subsidiaries Taxed (PCC)

Loans transferred from Poland to a German subsidiary are subject to civil law transaction tax (PCC) – Supreme Administrative Court (NSA) ruling

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Date26 Aug 2025
The issue of cross-border loans being subject to civil law transaction tax raises many questions, especially when the funds are transferred in non-cash form and the parties to the agreement...
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benefits for b2b contractors in poland and tax deductible costs dkis interpretation

Benefits for B2B contractors in Poland and tax-deductible costs – DKIS interpretation

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Date25 Aug 2025
The labour market in Poland is changing dynamically. An increasing number of specialists are deciding to work in the B2B model, establishing sole proprietorships and providing services to Polish companies....
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Withholding tax (WHT) and cloud services – increasingly strict approach by tax authorities in Poland

Withholding tax (WHT) and cloud services – increasingly strict approach by tax authorities in Poland

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Date21 Aug 2025
In recent years, the issue of withholding tax (WHT) has gained particular significance for businesses operating in Poland. Polish tax authorities are paying increasing attention not only to traditional royalty...
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New regulations and important rulings in labour law: collective agreements, prohibition of unpaid internships and limits on freedom of speech

New regulations and important rulings in labour law: collective agreements, prohibition of unpaid internships and limits on freedom of speech

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Date19 Aug 2025
“Compulsion” of collective labour agreements – new draft act on collective agreements and collective arrangements The Ministry of Family, Labour and Social Policy has published the long-awaited draft act on...
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Transfer pricing in Poland in 2025 – thresholds, limits and documentation

Transfer pricing in Poland in 2025 – thresholds, limits and documentation

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Date14 Aug 2025
Transfer pricing in Poland in 2025 remains a focus for both tax authorities and businesses engaging in transactions with related entities. The regulations in this area are crucial for maintaining...
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Revenue and expense ledger in Poland – obligations, benefits and common mistakes

Revenue and expense ledger in Poland – obligations, benefits and common mistakes

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Date04 Aug 2025
[subscribe_to_unlock_form] The content to be locked [/subscribe_to_unlock_form] [ays_block id=’1′] The revenue and expense ledger (Polish: KPiR) is the primary accounting record-keeping tool for sole proprietorships and partnerships. It allows income...
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Hiring remote employees from Poland by foreign companies – when does a permanent establishment arise?

Hiring remote employees from Poland by foreign companies – when does a permanent establishment arise?

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Date29 Jul 2025
Hiring employees based in Poland to work remotely is a common practice among foreign companies, especially in sectors such as IT, finance or consulting. However, this form of cooperation may...
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Poland’s economic growth gathers momentum – Q1 2025 analysis

Poland’s economic growth gathers momentum – Q1 2025 analysis

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Date25 Jul 2025
The Polish economy enters 2025 with noticeable momentum. Data published by Statistics Poland (GUS) for the first quarter of the year indicate a steady recovery in economic activity after a...
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Car depreciation limits in Poland from 2026 – changes and implications for entrepreneurs

Car depreciation limits in Poland from 2026 – changes and implications for entrepreneurs

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Date23 Jul 2025
From 2026, the use of passenger cars in business in Poland will become less tax-efficient. New depreciation limits and rules for recognising costs – directly linked to CO₂ emissions –...
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