Share-based incentives in Poland: benefits and key considerations In today’s competitive job market employers are increasingly implementing additional benefits to attract and retain key employees. Among these, incentive schemes that grant employees company shares have gained significant traction. These programmes not only boost employees’ engagement and satisfaction but also align their interests with the company’s…
CJEU extends Polish CIT exemption to self-managed investment funds On February 27, 2025 the CJEU delivered a pivotal judgement in a Polish case, stipulating that the requirement for external management constitutes a breach of EU law. The case concerned self-managed investment funds, which had been unable to benefit from the corporate income tax exemption. The…
New Polish real estate tax regulations take effect from 2025 Together with the beginning of 2025 new real estate tax (RET) regulations enter into force in Poland. The amendment was controversial, although the final changes do not constitute a revolution in the principles of taxation and particularly concern the scope of taxable property. Nonetheless, the…
The due date for Polish minimum CIT is fast approaching Polish minimum corporate income tax (CIT) is a complex issue, which applies to numerous entities with Polish tax residency and domestic tax capital groups. Firms subject to this tax are those which during the given tax year incurred a loss or achieved a profitability ratio…
Sustainability report assurance – general principles The Corporate Sustainability Reporting Directive (CSRD) sets out the requirements concerning sustainability reports and their assurance. According to the directive, it will be a responsibility of the certified auditors. In order to allow the implementation of the provisions into Polish law, some amendments had to be done, primarily to…
Key tax novelties and challenges for businesses in 2025 Year 2025 will bring several significant tax reforms in Poland, starting on January 1. Businesses have to prepare for these changes, along with any additional modifications that might be announced or enacted during the year. Furthermore, 2025 will be the first year requiring the application of…
Customs clearance in Poland: the top three risks Being a member of the European Union Poland has to follow the Union Customs Code (UCC), which at the basic level unifies the customs operations across all member states. However, in order to prevent costly penalties for not fulfilling the local requirements, it is important to navigate…
Support for Polish flood relief efforts: CIT, PIT, and VAT provisions In September 2024 severe floods struck Poland, which have caused significant losses for some businesses. This natural disaster prompted significant relief efforts from other entrepreneurs and individuals. In response, the government introduced temporary tax measures, aiming to support those rallying to support the victims…
Polish tax authorities’ approach to TP adjustments: hope for change? While conducting intragroup transactions, the application of transfer pricing adjustments is a common practice globally, especially among multinational groups. The guidelines published by OECD stress their main purpose, which is to appropriately remunerate individual entities based on their activities and the risks they incur, as…
Recent developments in Polish tax exemption for foreign investment funds Piotr Paśko and Tomasz Janik of MDDP say that while application of the tax exemption has historically been challenging, foreign investment vehicles stand to benefit as a more favourable environment appears to be emerging. The Polish Corporate Income Tax Act provides for an…