The latest news from HLB Poland
PPWR in Poland: what companies need to know about EU packaging rules
PPWR in Poland has, as a general rule, applied since 12 August 2026. It covers all packaging and packaging waste…
Learn more26 August 2026
The latest news from HLB Poland
Limited liability company vs limited partnership in Poland: key differences for shareholders and investors
Choosing a limited liability company vs limited partnership in Poland means balancing stronger asset protection and easier investor entry against..
Learn more6 August 2026
The latest news from HLB Poland
AI Act transparency obligations from 2 August 2026: what must companies in Poland implement?
From 2 August 2026, companies operating in Poland must comply with the transparency duties in Article 50 of the AI..
Learn more27 July 2026
The latest news from HLB Poland
Taxation of a German tax resident serving as a member of the management board in a Polish company – Polish National Revenue Information Service (KIS) interpretation
The issue of taxation of a German resident who is a member of the management board of a Polish company..
Learn more11 December 2025
The latest news from HLB Poland
Interest charged by the parent company as a tax-deductible expense of a Polish branch – Polish Supreme Administrative Court (NSA) ruling
The question of whether interest charged by a parent company can constitute a tax-deductible expense for a foreign company’s branch..
Learn more8 December 2025
The latest news from HLB Poland
Changes to the Tax Ordinance in Poland – new control rules and presumption of innocence in taxation
The changes to the Tax Ordinance, which came into force on 4 November 2025, significantly modify the relationship between taxpayers..
Learn more27 November 2025
The latest news from HLB Poland
Company tax residence – actual management abroad and country of taxation
Remote working and international management structures lead to situations where companies registered in Poland are actually managed from another country..
Learn more28 October 2025
The latest news from HLB Poland
Company accounting policy in Poland – what is it, how to prepare it, and why is it important?
An accounting policy is not just a formal requirement. It is the foundation on which a company’s entire financial reporting..
Learn more14 July 2025
The latest news from HLB Poland
VAT exemption and customs obligations – the CJEU on re-imported goods
In the European Union VAT system, VAT exemptions play an important role – they relieve businesses in certain situations, particularly..
Learn more8 July 2025
The latest news from HLB Poland
Liability of management board members for tax arrears of companies in Poland – key CJEU rulings
The Court of Justice of the European Union (CJEU) has once again addressed the issue of joint and several liability..
Learn more5 June 2025
The latest news from HLB Poland
Chain transactions and VAT in export – Key ruling by the Polish Supreme Administrative Court (NSA)
Chain transactions have long raised serious practical and interpretative doubts in the context of VAT – particularly when it comes..
Learn more29 May 2025
The latest news from HLB Poland
Depreciation in real estate companies – how should the January and April 2025 rulings of the Polish Supreme Administrative Court be interpreted?
Two divergent sets of rulings issued by the Polish Supreme Administrative Court (NSA) in January and April 2025 interpret Article..
Learn more7 May 2025
The latest news from HLB Poland
Landmark CJEU ruling – is this the end of imposing long payment terms?
The CJEU sets boundaries in B2B relationships: payment terms exceeding 60 days must be genuinely agreed upon by both parties…
Learn more8 April 2025
The latest news from HLB Poland
Interpretations concerning withholding tax – different approaches by the Polish Ministry of Finance
Withholding tax (WHT) has long been one of the key issues for companies engaged in international business. Recent general interpretations..
Learn more10 March 2025
The latest news from HLB Poland
No duty to verify beneficial owner status for dividend exemption – Polish Supreme Administrative Court ruling
In recent years, payers in Poland have faced numerous disputes with tax authorities regarding the right to preferential withholding tax..
Learn more10 January 2025
The latest news from HLB Poland
The tax authority in Poland may not recognise the right to deduct unduly paid VAT
The judgment of the Supreme Administrative Court of Poland (NSA) of 29 October 2024 (case no. I FSK 352/21) introduces..
Learn more16 December 2024