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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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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Depreciation in real estate companies – how should the January and April 2025 rulings of the Polish Supreme Administrative Court be interpreted?
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Date07 May 2025
Two divergent sets of rulings issued by the Polish Supreme Administrative Court (NSA) in January and April 2025 interpret Article 15(6) of the Polish Corporate Income Tax Act (CIT) in...
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Register company in Poland – Differences in taxation of foreign company branches and representative offices
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Date28 Apr 2025
Registering a company in Poland is an attractive option for foreign entrepreneurs due to its stable economy and favourable investment conditions. However, before starting operations, it is crucial to determine...
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Switching to Estonian CIT in Poland requires timeliness – even a minor delay may disqualify a taxpayer
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Date15 Apr 2025
Estonian CIT is a preferential corporate tax regime available in Poland, offering a simplified way to settle accounts with the tax office and reduce accounting obligations. Its benefits are substantial...
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Tax havens not included in the list of countries and territories engaging in harmful tax competition – announcement by the Polish Minister of Finance of 8 March 2025
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Date27 Mar 2025
On 8 March 2025, an official announcement was published by the Polish Minister of Finance regarding the list of countries and territories identified in the EU list of non-cooperative jurisdictions...
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The interpretation of tax exceptions must be strict – landmark judgment of the Supreme Administrative Court on tax-deductible expenses
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Date13 Feb 2025
On December 19, 2024, the Supreme Administrative Court of Poland (in Polish: NSA – Naczelny Sąd Administracyjny) issued a landmark judgment in case II FSK 409/22, concerning the interpretation of...
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New general interpretation of the Polish Minister of Finance on dividend exemption – key clarifications for taxpayers
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Date11 Feb 2025
On November 20, 2024, the Polish Minister of Finance published General Interpretation No. DD9.8202.1.2024, dated November 15, 2024, regarding the conditions for applying the exemption specified in Article 22(4) of...
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New list of countries and territories engaging in harmful tax competition
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Date23 Jan 2025
The Minister of Finance has published an updated list of countries and territories recognized as engaging in harmful tax competition concerning personal income tax (PIT) and corporate income tax (CIT)....
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Minimum Tax – a new obligation for companies, especially those with losses and low profitability
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Date11 Dec 2024
Changes in the Polish tax system constantly force entrepreneurs to adapt and reconsider their financial strategies. One of the latest and most significant changes is the introduction of a minimum...
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