Recent NSA case law confirms that the WHT dividend exemption in Poland does not require the dividend itself to be..
Learn more7 October 2026
CIT bad debt relief in Poland must take account of the statutory payment deadline. In judgment II FSK 1383/24 of..
Learn more16 September 2026
An in-minus corrective invoice in Poland generally requires the buyer to reduce input VAT in the period in which the..
Learn more12 August 2026
On 17 February 2026 (II FSK 694/23), the Supreme Administrative Court of Poland confirmed that companies using Estonian CIT in..
Learn more20 July 2026
A permanent establishment in Poland is one of the key tax issues foreign companies should assess when hiring employees who..
Learn more15 April 2026
Contractual penalties and tax-deductible costs in Poland are an important issue for businesses performing services, deliveries, construction projects and long-term..
Learn more14 April 2026
A tax residency certificate is now a key document for Polish withholding tax (WHT) payers. It determines whether the preferences..
Learn more16 December 2025
Does a company that designs solutions and manages work on a system, but outsources coding to a B2B programmer, still..
Learn more8 October 2025
In its judgment of 28 May 2025 (II FSK 1131/22), confirmed that when settling withholding tax (WHT) paid abroad in..
Learn more16 September 2025
Two divergent sets of rulings issued by the Polish Supreme Administrative Court (NSA) in January and April 2025 interpret Article..
Learn more7 May 2025
On December 19, 2024, the Supreme Administrative Court of Poland (in Polish: NSA – Naczelny Sąd Administracyjny) issued a landmark..
Learn more13 February 2025
Many businesses reimburse their employees for taxi travel expenses to optimize operational efficiency and ensure the effective performance of professional..
Learn more5 February 2025