New list of countries and territories engaging in harmful tax competition
The Minister of Finance has published an updated list of countries and territories recognized as engaging in harmful tax competition concerning personal income tax (PIT) and corporate income tax (CIT). The new list includes a total of 25 jurisdictions, with a significant change being the removal of the Principality of... Read More →
Changes to health insurance contribution for entrepreneurs in Poland from January 2025
On 1st of January 2025, new provisions of the Act of 6 December 2024, amending the Public Healthcare Act in Poland entered into force. These changes introduce significant modifications to the rules for calculating health insurance contributions for entrepreneurs. The purpose of the amendment is to reduce the financial burden... Read More →
Deposit-refund system in Poland – postponed until October 2025
On December 18, 2024, President Andrzej Duda signed the long-awaited amendment to the Packaging and Waste Packaging Management Act. At the beginning of January 2025, the provisions came into force, officially postponing the start date of the deposit-refund system to 1 October 2025. While the system was originally expected to... Read More →
No obligation to verify the status of the beneficial owner in the dividend exemption – judgment of the Supreme Administrative Court of Poland (NSA)
In recent years, payers in Poland have faced numerous disputes with tax authorities regarding the right to preferential withholding tax (WHT) rates, including the obligation to verify the beneficial owner (BO) status of entities receiving dividends. This issue remains one of the most contentious areas within Polish withholding tax regulations.... Read More →
VAT changes in Poland from 2025 – key information for businesses
On November 20, 2024the President of the Republic of Poland signed the Act amending the Value Added Tax Act and certain other acts. The amendment brings Polish law in line with European Union legislation, including EU Council Directive 2020/285 and EU Regulation 904/2010. The provisions, which will come into force... Read More →
The tax authority in Poland may not recognise the right to deduct unduly paid VAT
The judgment of the Supreme Administrative Court of Poland (NSA) of 29 October 2024 (case no. I FSK 352/21) introduces important guidelines regarding the right to deduct VAT in cases where transactions should have been subject to the reverse charge procedure. This judgment emphasises that businesses may lose the right... Read More →
Electricity supply for charging electric vehicles at public points treated as a supply of goods – CJEU ruling
On October 17, 2024, the Court of Justice of the European Union (CJEU) issued another crucial ruling on VAT taxation in the context of electromobility. In case C-60/23 (Digital Charging Solutions), the court confirmed that the supply of electricity for charging electric vehicles at public charging points is treated as... Read More →
Minimum Tax – a new obligation for companies, especially those with losses and low profitability
Changes in the Polish tax system constantly force entrepreneurs to adapt and reconsider their financial strategies. One of the latest and most significant changes is the introduction of a minimum income tax, which raises many questions and concerns among taxpayers. This regulation, aimed at increasing budget revenues, directly impacts entities... Read More →
Changes to property tax in Poland from 1 January 2025
On 27th of November 2024, the President of Poland signed an amendment to the Act on Local Taxes and Charges, as well as other tax-related legislation. The new regulations, which will come into effect as on 1st of January 2025, aim to improve transparency, simplify procedures, and clarify key definitions... Read More →
Top-up tax in Poland from January 2025
From 1 January 2025, the top-up tax will come into force on the basis of legislation passed by the Polish Parliament and Senate and signed by the President of Poland on 15 November 2024. These new regulations aim to implement the EU directive on global minimum tax and align Polish... Read More →
