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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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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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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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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Pay & Refund in Poland – a complicated withholding tax (WHT) refund procedure
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Date22 Jul 2024
The Pay and Refund mechanism, i.e. refund of withholding tax, is a complicated process that not everyone can easily use. It primarily requires a lot of time, proper preparation and...
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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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Minimum tax – can also be paid by entities reporting a loss
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Date17 Jul 2024
As of January 1, 2024, regulations on the minimum corporate income tax have come into force. The purpose of the minimum tax is to tax entities that do not generate...
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Directive DAC7 – obligations from 1 July 2024
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Date01 Jul 2024
We would like to remind you that as of 1 July 2024, the provisions of European Union Directive No. 2021/1194 of 7 July 2021 (hereinafter “DAC7”) have come into force...
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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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Amendment to the Accounting Act signed by the President
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Date24 Jun 2024
On April 16, 2024, the President signed an amendment to the Accounting Act, which requires large companies to break down information on income tax paid and other data by country....
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