Panama and Vietnam removed from the EU list of non-cooperative jurisdictions for tax purposes
On 9 October 2026, the Council of the European Union revised the EU list of non-cooperative jurisdictions for tax purposes. Panama and Vietnam were removed from Annex I and transferred to Annex II, which covers jurisdictions cooperating with the EU while remaining subject to monitoring. Following the revision, Annex I... Read More →
National Bank of Poland interest rates in November 2026
On November 3-4, 2026, the Monetary Policy Council held a meeting during which it decided to keep the National Bank of Poland (NBP) interest rates unchanged. Monetary Policy Council NBP Interest Rates – November 2026 Reference Rate Unchanged 3.75% p.a. Lombard Rate 4.25% p.a. Deposit Rate 3.25% p.a. Rediscount Rate 3.80%... Read More →
Liability for errors in Poland’s National e-Invoicing System (KSeF)
Responsibility for meeting obligations under Poland’s National e-Invoicing System (KSeF) rests primarily with the taxpayer. For companies, this remains the case even when an invoice is technically issued by an employee, an accountant or an external accounting firm. However, an error may also give rise to liability under other legal... Read More →
Business Review Poland – October 2026
October 2026 brought companies in Poland a dense mix of case law, enforcement statistics and new legislation. Fresh rulings from the Supreme Administrative Court (NSA) are reshaping how Estonian CIT and withholding tax work in practice, while data from the Social Insurance Institution (ZUS) and the National Revenue Administration (KAS)... Read More →
Poland’s Act on the participation of foreign entrepreneurs – overview of the regulations
On 9 October 2026, a consolidated text of the Act of 6 March 2018 on the Rules of Participation of Foreign Entrepreneurs and Other Foreign Persons in Economic Trading in the Territory of the Republic of Poland was published in the Polish Journal of Laws. Published as item 1313, the... Read More →
Dividend tax in Poland – regulations, rates and practical aspects
Dividend tax in Poland is generally 19% and is collected by the company paying out the profit. In certain cases, a lower rate resulting from a double taxation agreement or an exemption provided for in the CIT Act may apply. The dividend tax exemption for companies requires, among other things,... Read More →
Common mistakes foreign companies make when starting a business in Poland
The most common mistakes when starting a business in Poland rarely result from one incorrect decision. More often, they arise because company registration, signing an investment agreement, hiring employees or launching the first sales take place before tax implications have been analysed, accounting processes prepared or rules for settlements with... Read More →
Estonian CIT rulings in Poland – Supreme Administrative Court (NSA) on dividends, hidden profits and bond contributions
Recent Estonian CIT rulings in Poland by the Supreme Administrative Court (NSA) clarify several important aspects of the Polish lump-sum corporate taxation regime. When dividends are distributed, PIT must be calculated on the full amount of profit allocated to the shareholder, while the company’s Estonian CIT liability is accounted for... Read More →
Estonian CIT tax audits in Poland – what irregularities are tax authorities finding?
Estonian CIT tax audits in Poland focus primarily on whether companies have validly elected the lump-sum taxation of corporate income and continue to satisfy the applicable eligibility requirements. Ministry of Finance data published in May 2026 shows that tax authorities identified irregularities involving ZAW-RD notifications, mid-year elections, employment conditions, shareholder... Read More →
Third-party data breach in Poland – what should your company do under GDPR?
When business information is exposed through an external provider’s systems, the affected company should establish which data has been compromised, secure access credentials and assess the potential for financial fraud. If the incident also involves personal data for which the company is the controller, its GDPR obligations must be assessed.... Read More →
