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
/
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...
Please Read More
Reimbursement of taxi travel costs and income tax – a problematic issue for companies and employees in Poland – judgment of the Supreme Administrative Court of Poland (NSA)
/
Date05 Feb 2025
Many businesses reimburse their employees for taxi travel expenses to optimize operational efficiency and ensure the effective performance of professional duties. However, according to a judgement of the Supreme Administrative...
Please Read More
New list of countries and territories engaging in harmful tax competition
/
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)....
Please Read More
Support for flood victims. What can victims count on?
/
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...
Please Read More
Cash PIT from 2025 – conditions and rules of settlement
/
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...
Please Read More
Contribution holidays – a new relief option for micro-enterprises
/
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...
Please Read More
A new approach to the taxation of income for seconded employees
/
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...
Please Read More
Reimbursement of lump sum to an employee and income tax
/
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...
Please Read More
Accommodation costs of posted employees in the EU do not constitute income
/
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...
Please Read More
Lump sum for using a private car for local business travel as taxable income (PIT)
/
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...
Please Read More