OECD/G20: new documents on Pillar One and Pillar Two of the international tax law reform
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Date28 Aug 2024
In recent years, international tax law reform, led under the auspices of the OECD and G20, has gained prominence as a key element of global efforts towards tax fairness. This...
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Individual interpretation may be permissible even if a general interpretation has been issued
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Date20 Aug 2024
A recent ruling by the Provincial Administrative Court in Rzeszów indicates that an individual tax interpretation can be issued even when it concerns matters already covered by a general interpretation....
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Increased penalties for tax crimes and offences from July 1, 2024
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Date01 Aug 2024
As a reminder, from 1 July 2024, taxpayers who commit tax crimes or offences will face higher penalties. This change is due to the increase in the minimum wage, which...
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Change in the implementation deadline for mandatory e-Delivery in Poland
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Date25 Jul 2024
The Ministry of Digital Affairs has announced a postponement of the mandatory requirement for having an e-Delivery mailbox. The official announcement was published by the Minister of Digital Affairs in...
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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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Accommodation costs of posted employees in the EU do not constitute income
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Date27 Jun 2024
In recent years, the issue of taxation of accommodation costs for employees posted by employers to other EU member states has gained importance. In this context, the judgments of the...
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The Whistleblower Protection Act – new responsibilities for employers
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Date26 Jun 2024
On June 24, 2024, the Whistleblower Protection Act was published in the Journal of Laws, aligning Polish legislation with Directive (EU) 2019/1937 of the European Parliament and Council dated October...
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Draft law on Cryptocurrencies: Supervision, penalties and many changes
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Date25 Jun 2024
The Ministry of Finance’s Cryptocurrency law will, among other things, prohibit the offer of all virtual assets without a permit. The supervision of the market will be carried out by...
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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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Amendment to the Act on the National Revenue Administration and Certain Other Acts
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Date28 May 2024
On March 12th, 2024, the Council of Ministers adopted a draft amendment to the Act on the National Revenue Administration and other acts, presented by the Minister of Finance. The...
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