The Ministry apparently decided to dose up the excitement about the KSeF project and a week after the publication of the assumptions of the draft law amending the law introducing the compulsory KSeF in the list of legislative works of the Council of Ministers, a draft law with an...

A Polish branch of a foreign company that is a permanent establishment may be part of a group and benefit from a preferential tax rate on income from qualified intellectual property rights. 18 July 2022. The Director of the National Fiscal Information [KIS Director] issued an tax...

The ViDA package was ‘finally’ adopted After almost two years of negotiations, an agreement was reached in the Council yesterday (5.11). The package of changes itself, which concerns not only the 2006/112 Directive as such, presented at the end of 2022, generated a lot...

Among others, tax capital groups (hereinafter: PGK) are subject to the minimum tax if: (a) incurred a loss in the tax year from a source of income other than capital gains, or (b) achieved a share of income from a source of income other than capital gains in income from that source...

After a temporary pause following the government’s decision earlier this year to delay the implementation of KSeF until 2026, it appears that the topic has once again returned to the government’s and Ministry of Finance’s agenda. In early October, we received news that final...

As the year draws to a close, companies are preparing their final accounts for 2024. Now is the last opportunity to carefully review and make any necessary adjustments to settlements, pricing, or contract terms. The adjustments themselves continue to raise numerous interpretative...

Family foundation it is something that has not been known to Polish legal system until May 2023. As a family foundation is generally exempt from income tax, this exemption is the one that stirs up the most emotion. For this reason, potential founders or existing foundations seek to...

On Monday 21 October 2024, the Supreme Administrative Court [hereinafter: NSA] adopted a resolution by a panel of seven judges (ref. III FPS 1/24) concerning the right of the Head of the National Tax Administration [hereinafter: KAS] to impose penalties on banks and other institutions...

Since May 2024 this year, the Director of the National Tax Information has issued several individual tax rulings changing the hitherto relatively uniform line of interpretation of the look-through approach (LTA) in withholding tax. The LTA consists of disregarding the formal recipients...

The local minimum income tax payable in 2025 will be calculated for the first time on the basis of the tax results achieved in 2024, and although there is still some time left before this deadline, taxpayers are already checking whether they will be subject to tax on the basis of...

Transfer pricing is essential for both businesses and tax authorities, as it involves setting prices for transactions between related parties, where there may be a risk of under-reporting income in one of the jurisdictions. For this reason, it’s important to ensure these prices are...

In recent years, Poland has introduced several initiatives to promote environmentally friendly vehicles, including hybrid and electric vehicles. However, the correct classification of a vehicle is crucial to determine whether it qualifies as a hybrid (MHEV, FHEV or PHEV), as this...

The application of R&D relief can be a ‘cure’ for minimum tax. Taxpayers liable to pay minimum income tax can reduce their tax base by the amount of relief applied – including R&D relief. Minimum income tax Minimum income tax is an annual tax, calculated after the end...

The CJEU has once again clarified how to qualify new electromobility-related transactions on the basis of rather general and somewhat old tax rules. Again it was confirmed that the supply of electricity for the purposes of charging an electric vehicle at a charging point forming part...

31 December 2024 is the deadline to fulfil obligations to publish information on the execution of tax strategy for the tax year Deadline We would like to remind you that 31 December 2024 is the deadline for fulfilling the obligations regarding the publishing information on the implemented...