IP BOX relief and subcontractors in Poland – Supreme Administrative Court ruling
Does a company that designs solutions and manages work on a system, but outsources coding to a B2B programmer, still conduct R&D activities – and is it entitled to a 5% IP Box relief – preferential PIT and CIT taxation of income from eligible intellectual property rights (e.g. copyrighted computer... Read More →
Tax audits in the first half of 2025 – fewer actions, greater effectiveness
According to data from the Ministry of Finance, 4,271 tax audits were initiated in the first half of 2025, which represents a decrease of 16.4% compared to the same period in 2024, when there were 5,108 audits. At the same time, 3,979 tax audits were completed, which is 25.6% less... Read More →
Business Review Poland – September 2025
Poland remains one of the most dynamic markets in the EU, attracting investors with stable growth and ambitious innovation projects. For decision-makers and business leaders, keeping track of regulatory changes, monetary policy, and cross-border trade is essential to identify risks and opportunities. In this article we present the latest developments... Read More →
Exports in Poland in July 2025 – holiday slowdown, stable outlook
In July 2025, exports in Poland amounted to EUR 27.9 billion. This is less than in June (-0.4% m/m), but more than a year earlier (+1.7% y/y) – a classic holiday seasonality, when some plants are shut down and supply chains are slower. However, the forecasts of the Polish Chamber... Read More →
Withholding tax and foreign income in Poland – the Supreme Administrative Court decides how to calculate the withholding tax deduction limit
In its judgment of 28 May 2025 (II FSK 1131/22), confirmed that when settling withholding tax (WHT) paid abroad in Poland, the deduction limit under Article 20(1) of the CIT Act refers to income earned in a foreign country, not to revenue. The ruling was made in a case involving... Read More →
Polish-German trade is gaining in importance – record growth in the first half of 2025
According to the latest data published by the German Federal Statistical Office (Statistisches Bundesamt) and the German Committee on Eastern European Economic Relations (Ost-Ausschuss der Deutschen Wirtschaft), Polish-German trade reached a record level of €90 billion in the first half of 2025. This represents an increase of 5.4% over the... Read More →
Customs value and final price – CJEU position: transaction value is determinative
In case C-782/23 (Tauritus), the Court of Justice of the European Union ruled that the customs value of imported goods should be determined primarily using the transaction value method, even if only a provisional price is known at the time of customs declaration. It is crucial that the mechanism for... Read More →
Cryptocurrency tax in Poland in 2025 – rules and settlement
The settlement of cryptocurrencies in Poland is regulated by the provisions of the Personal Income Tax Act (PIT). Since 2019, a clear tax classification has been introduced – trading in virtual currencies is treated as a sale of virtual currency (property rights) for consideration. Income from trading in cryptocurrencies is... Read More →
E-commerce under the scrutiny of UOKIK. Time to review sales policy in Poland
The e-commerce industry has come under particular attention from the Office of Competition and Consumer Protection (UOKiK). The office is checking whether consumers are being accurately informed about the lowest price from 30 days before the reduction and whether the promotional mechanisms used are misleading. Lowest price in 30 days... Read More →
KSeF mandatory from 1 February 2026 – President signs the law
On 27 August 2025, the President of Poland signed the Act of 5 August 2025 amending the VAT Act and the KSeF Act. This concluded the legislative process and confirmed that the National e-Invoice System (KSeF) will become mandatory from 1 February 2026. The new regulations amend both the VAT... Read More →
