HLB Poland Latest Insights

HLB Poland Featured insights

Latest insights, case studies and articles from across the HLB Poland network

Minimum income tax from 1 January 2024

Minimum income tax from 1 January 2024

From 1 January 2024, minimum rules for corporate income tax will come into force in accordance with Article 24ca of the CIT Act. This tax is intended to tighten the tax system and minimise the tendency to shift income from Polish companies to jurisdictions with a favourable tax regime. The purpose of the minimum tax

Learn more

24 November 2023

Witholding a PESEL number

Withholding a PESEL number

Since 17 November, Polish citizens have the possibility to withhold their PESEL number in the national register. This is intended to prevent the unauthorised use of personal data when taking out loans and to prevent various forms of crime and fraud. Currently, the PESEL number can be secured via the obywatel.gov.pl platform, in the mObywatel

Learn more

20 November 2023

The NBP interest rates remain unchanged

The NBP interest rates remain unchanged

During its meeting on November 7-8, 2023, the Monetary Policy Council decided to leave interest rates unchanged. This decision came as a surprise to economists who had anticipated a further cut of 25 basis points, as in October. The President of the National Bank of Poland, Adam Glapiński, emphasized that the possibility of further potential

Learn more

15 November 2023

Draft regulation on extension of deadlines for submission of transfer pricing information

Draft regulation on extension of deadlines for submission of transfer pricing information

On November 8, a draft regulation of the Minister of Finance to extend the deadlines for the submission of transfer pricing information was made available on the Government Legislation Center website. In the draft, the Ministry of Finance justifies the decision to extend the deadlines for submitting transfer pricing information: “Due to the release of

Learn more

9 November 2023

New amount of subsidy for employee meals

New amount of subsidy for employee meals

From September 1, 2023, an amendment to § 2 para. 1 point 11 of the regulation of the Minister of Labor and Social Policy of December 18, 1998, has come into effect, which sets out detailed rules for determining the basis for calculating contributions to pension and disability insurance. The current regulation is as follows:

Learn more

2 November 2023

Overtime compensation for part-time employees

Overtime compensation for part-time employees

On October 19, 2023, the Court of Justice of the European Union ruled in Case C-660/20, Lufthansa CityLine, that an employer cannot compensate part-time employees for overtime to the same extend as full-time employees. Currently, part-time employees in general receive overtime pay only after working eight hours. The CJEU’s ruling obliges employers to pay overtime

Learn more

27 October 2023


HLB Featured insights

Latest insights, case studies and articles from across the HLB network

Get in touch