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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Support for flood victims. What can victims count on?
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Date22 Nov 2024
Flooding in Poland and support for victims. A VAT rate of 0% for donations of goods and services, deferred payment of VAT and advance payments on income tax (PIT and...
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Interpretation of the Polish National Tax Information Office (KIS) on sponsorship tax relief in Poland
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Date18 Nov 2024
We would like to draw your attention to the interpretation of the Director of the Polish National Tax Information Office (KIS) regarding the possibility of taking advantage of the so-called...
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Catering costs for employees – a new approach by Polish tax authorities
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Date15 Nov 2024
Major changes in the position of Polish tax authorities on the financing of catering costs. The National Revenue Administration (Krajowa Administracja Skarbowa, or KAS) in Poland has recently liberalized its...
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Expansion relief and its importance for e-commerce
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Date14 Aug 2024
In recent months, expansion relief has become one of the most discussed topics, particularly in the context of e-commerce. It is a support measure introduced by governments to stimulate the...
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Coverage of losses from the statutory fund of a foundation and tax exemption
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Date19 Jul 2024
Recently, the Supreme Administrative Court of Poland (Polish: Naczelny Sąd Administracyjny, NSA) issued an important ruling regarding the issue of overpayment of corporate income tax by foundations with the status...
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WHT relief for holding companies: How and when can they be applied?
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Date20 Jun 2024
Preferential rules for taxing dividends and other income of holding companies in Poland and in the European Union are intended to support holding activities and avoid double taxation. In practice...
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