Cash PIT from 2025 – conditions and rules of settlement
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Date21 Nov 2024
From January 1, 2025, a new option will become available in the Polish tax system for small business owners—the so-called Cash PIT. The amendment to the Polish Personal Income Tax...
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Contribution holidays – a new relief option for micro-enterprises
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Date05 Nov 2024
Starting in November 2024, micro-entrepreneurs in Poland can apply for Social Insurance Institution (ZUS) contribution holidays, a new relief measure allowing them to be exempt from paying ZUS contributions for...
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A new approach to the taxation of income for seconded employees
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Date13 Sep 2024
For several months, we have observed a trend in the administrative courts’ approach to taxing the income of seconded employees. Until August 2023, the prevailing judicial interpretation was that employer-funded...
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Reimbursement of lump sum to an employee and income tax
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Date29 Aug 2024
In a ruling dated July 10, 2024, under case number II FSK 1329/21, the Supreme Administrative Court in Poland (NSA) issued a significant decision regarding the interpretation of the Personal...
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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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Lump sum for using a private car for local business travel as taxable income (PIT)
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Date23 May 2024
In the Polish tax system, there are many categories of income subject to Personal Income Tax (PIT). One such income is the lump sum paid to an employee for using...
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Tax relief in PIT 2024
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Date23 Apr 2024
Deduction covering blood donation purposes The monetary equivalent for one litre of blood was determined on the basis of the Regulation of the Minister of Health and amounts to PLN...
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Over 5 million tax returns filed through e-PIT
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Date10 Apr 2024
According to information provided by the Head of the National Tax Administration (KAS), over 5 million declarations have already been filed using the Your e-PIT service. Taxpayers settling their PIT...
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“Your e-PIT” service also for entrepreneurs
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Date07 Feb 2024
The “Your e-PIT” service is one of the most popular e-services in public administration. Last year, taxpayers submitted as many as 11.9 million tax declarations using this service. As of...
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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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