Publications

It is a well-established belief in business practice that cash loans are subject to VAT. Many people assume that if a transaction is subject to VAT, it is automatically not subject to the tax on civil-law transactions (PCC). However, is this always the case? Not necessarily – the key issue here is whether the transaction…

Upcoming CBC-P Reporting Deadline: Increased Information Obligations The CBC-P notification must be submitted to the Head of the National Revenue Administration (Szef KAS) within three months of the end of the financial year. For entities whose financial year aligns with the calendar year, the deadline is March 31, 2025. The obligation to submit the CBC-P…

Introduction of the Equalization Tax Act As of early 2025, the Act of November 6, 2024, on the Equalization Tax for Constituent Entities of International and Domestic Groups (hereinafter: “Equalization Tax Act”) has come into force. This legislation is a response to Council Directive (EU) 2022/2523 on the global minimum tax. The primary objective of…

Announcement of the Minister of Finance on Transfer Pricing Safe Harbour Rules An announcement by the Minister of Finance dated December 20, 2024, concerning the determination of the base interest rate and margin for transfer pricing purposes in personal and corporate income tax, has been published in the Polish Monitor. The announcement took effect on…

The government has adopted a draft law aiming to introduce changes to the rules for calculating health insurance contributions for self-employed individuals.

The flood that struck the southwestern part of our country in mid-September caused unimaginable material and humanitarian losses. In response to this crisis, many organizations, as well as public and private institutions, have launched relief efforts for flood victims. Government authorities are continuously implementing financial aid measures for those affected. One such measure includes changes…

Entrepreneurs generating revenue from business activities can take advantage of the robotics tax relief until the end of 2026. This incentive allows businesses to deduct 50% of specific expenses from their taxable income, in addition to already recognizing them as tax-deductible costs. This effectively enables companies to deduct 150% of eligible expenses. What Costs Can…

On June 13, 2024, the Court of Justice of the European Union (CJEU) issued its judgment in case C-533/22, addressing important issues related to VAT taxation in the context of international service transactions. The ruling clarifies the conditions under which a business can be considered to have a permanent establishment in another EU member state,…

In an individual ruling issued on June 25, 2024 (0112-KDIL2-1.4011.114.2024.3.JK), the Director of the National Tax Information Service (KIS) confirmed that spouses who jointly establish a Family Foundation and contribute assets to it are fully exempt from personal income tax (PIT) on benefits paid from the Foundation to them. Background of the Issue Prior to…

With the growing popularity of remote work, more and more employees are choosing to carry out their duties from various places around the world.