B2B contractor benefits in Poland may qualify as corporate income tax (CIT) deductible expenses if statutory conditions are met. However,..
Learn more14 October 2026
Recent NSA case law confirms that the WHT dividend exemption in Poland does not require the dividend itself to be..
Learn more7 October 2026
Poland’s Ministry of Finance announced that penalties for errors involving the National e-Invoicing System (KSeF) are to be postponed until..
Learn more29 September 2026
Changing tax residency in Poland requires an actual change in personal or economic ties. Moving abroad, changing an address or..
Learn more28 September 2026
A VAT group in Poland allows related entities to account for VAT as a single taxable person. Transactions between members..
Learn more18 September 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
Transfer pricing adjustments and VAT cannot be classified under one automatic rule. In its judgment of 13 May 2026 in..
Learn more11 September 2026
Management board member B2B services in Poland may be treated as separate business activity if they are genuinely distinct from..
Learn more18 August 2026
Choosing a limited liability company vs limited partnership in Poland means balancing stronger asset protection and easier investor entry against..
Learn more6 August 2026
From 1 October 2026, Poland’s Mandatory Disclosure Rules will generally cover only reportable cross-border arrangements. Domestic arrangements, VAT and excise..
Learn more30 July 2026
Transfer pricing affects withholding tax in Poland mainly for interest and royalties paid to foreign related parties. WHT relief applies..
Learn more29 July 2026
A Polish sp. z o.o. and a German GmbH both provide limited liability, but differ in capital requirements, incorporation procedures,..
Learn more28 July 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
Deregulation 2.0 may simplify tax compliance through pre-filled VAT returns, e-receipts, five-year tax rulings and clearer procedures. The package announced..
Learn more15 July 2026
Key regulatory and business developments in Poland June 2026 brought several important regulatory and business developments for companies operating in..
Learn more3 July 2026
VAT deduction and financing during investment projects VAT deduction in investment projects in Poland may become complex when a company..
Learn more2 July 2026