A member of the management board may defend themselves against the Polish tax authorities – general interpretation by the Minister of Finance
A new general interpretation of the Polish Minister of Finance and Economy (DTS2.8012.5.2025) clarifies the rules for applying Article 116 of the Tax Ordinance following the CJEU judgments in the Adjak and Genzyński cases. Board members gain broader rights of defence – they may challenge the basis for the company’s... Read More →
EUDR Regulation – new obligations for companies in Poland from 30 December 2025
What is the EUDR Regulation and why is it so important? The EUDR Regulation (EU Deforestation Regulation, Regulation (EU) 2023/1115) is one of the most important EU tools in the fight against global deforestation and forest degradation. Its aim is to ensure that products placed on the EU market or... Read More →
Innovation reliefs – a comprehensive guide for entrepreneurs in Poland
Innovation reliefs are currently one of the key tools supporting the development and competitiveness of companies in Poland. They include a set of tax preferences designed to encourage entrepreneurs to invest in new technologies, products and solutions that improve their operations. These include, among others, tax relief for research and... Read More →
National Bank of Poland interest rates in November 2025
On November 4-5, 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 4.25% on an annual basis; lombard rate at 4.75% on an annual basis; deposit rate... Read More →
Register company in Poland – easier than in most European countries. GEM Poland Report 2025
Poland leads Europe in perceived ease of starting a business To register company in Poland is widely seen as a simple and accessible process. According to the latest GEM Poland 2025 report, as many as 83% of Poles believe that starting a business is easy. This result significantly exceeds the... Read More →
Business Review Poland – October 2025
Such a strong presence at the top of European rankings confirms that Poland has become one of the most dynamically developing markets in the region. This momentum stems not only from steady economic growth but also from the country’s consistent efforts to strengthen its role as a business, logistics, and... Read More →
Company tax residence – actual management abroad and country of taxation
Remote working and international management structures lead to situations where companies registered in Poland are actually managed from another country – e.g. by members of the management board residing in Germany, the Netherlands or Austria. This situation can have very serious tax consequences. In particular, it may lead to a... Read More →
Changes in calculating work experience – new rules for counting periods of employment and activity in Poland
From 2026, the definition of the period of employment will be significantly broadened. On 15 October 2025, the President of Poland, Karol Nawrocki, signed an amendment to the Labour Code which will make it possible to include not only traditional employment contracts, but also other forms of professional activity –... Read More →
Transfer pricing in the spotlight of the tax authorities – a growing risk for companies in Poland
The tax authorities are gradually moving from spot checks to systematic supervision of taxpayers’ settlements, focusing on areas that may lead to understatement of income or transfer of profits outside Poland. The increase in the value of income reassessments and the development of analytical tools such as JPK_CIT and KSeF... Read More →
Transfer pricing adjustments may be subject to VAT – CJEU judgment in Arcomet (C-726/23)
In its judgment of 4 September 2025 in Arcomet Towercranes (C-726/23), the Court of Justice of the European Union took a position on intra-group settlements between related companies. The CJEU ruled that the equalisation of operating margins between entities within the same group may constitute a supply of services for... Read More →
