Returning to Poland: how to determine tax residency and avoid double taxation – a complete guide for those returning from emigration (Part 2)
Returning to Poland from emigration is a decision that brings not only emotional and life changes, but also very specific tax consequences. For many people returning from Germany, the United Kingdom or other EU countries, tax residence and the risk of double taxation become key issues. In this part of... Read More →
Accounting in Poland in 2026 – what a foreign entrepreneur should know
Poland remains one of the most attractive markets in Central and Eastern Europe for foreign investors and entrepreneurs. A stable economy, access to the EU market and a well-developed business infrastructure mean that an increasing number of companies decide to start their operations here. One of the key areas that... Read More →
Tax residency certificate as a condition for applying a Double Taxation Agreement (DTA) to withholding tax (WHT) in Poland – Polish Supreme Administrative Court (NSA) ruling
A tax residency certificate is now a key document for Polish withholding tax (WHT) payers. It determines whether the preferences of a Double Taxation Agreement (DTA) can be applied or whether tax must be collected at the domestic rate. The judgment of the Supreme Administrative Court (NSA) of 20 August... Read More →
Taxation of a German tax resident serving as a member of the management board in a Polish company – Polish National Revenue Information Service (KIS) interpretation
The issue of taxation of a German resident who is a member of the management board of a Polish company is one of the most frequently raised issues in international capital groups. It concerns both Polish entities employing foreign managers and German entrepreneurs delegating employees to manage subsidiaries in Poland.... Read More →
Interest charged by the parent company as a tax-deductible expense of a Polish branch – Polish Supreme Administrative Court (NSA) ruling
The question of whether interest charged by a parent company can constitute a tax-deductible expense for a foreign company’s branch has long been a source of interpretative doubts and uncertainty among entrepreneurs and tax advisors. This makes the final judgment of the Supreme Administrative Court (NSA) of 30 July 2025... Read More →
National Bank of Poland interest rates in December 2025
On December 2-3, 2025, the Monetary Policy Council held a meeting during which it decided to decrease the National Bank of Poland (NBP) interest rates by 0.25 percentage points. Current National Bank of Poland interest rates: reference rate at 4.00% on an annual basis; lombard rate at 4.50% on an annual basis; deposit rate... Read More →
Business Review Poland – November 2025
November 2025 brought important tax rulings for entrepreneurs in Poland, a draft of changes in VAT reporting, new ESG-related regulatory obligations, as well as positive macroeconomic signals and dynamic investments in the logistics and space technology sectors. Below we present an overview of the key information that may have a... Read More →
Changes to the Tax Ordinance in Poland – new control rules and presumption of innocence in taxation
The changes to the Tax Ordinance, which came into force on 4 November 2025, significantly modify the relationship between taxpayers and tax inspection authorities. For the first time in years, the legislator has introduced regulations strengthening the position of entrepreneurs: both by limiting the length of audits and by introducing... Read More →
National E-Invoicing System (KSeF) in Poland – summary of work and full schedule of changes. What has already happened and what else awaits entrepreneurs?
The National e-Invoice System (KSeF) in Poland is one of the most complex digitisation projects implemented in the Polish administration in recent years. Its aim is to standardise the circulation of invoices, increase data security, speed up accounting processes and automate settlements. At the end of November 2025, work on... Read More →
Returning to Poland: tax relief for returnees – a complete guide for those returning from emigration (Part 1)
Returning to Poland after years of emigration is a huge life change for many people. In addition to new family and professional challenges, there are also formal issues to deal with, including those related to taxes. One of the most important tools supporting people who decide to return to Poland... Read More →
