More about the category: Taxes and Law in Poland

Depreciation in real estate companies – how should the January and April 2025 rulings of the Polish Supreme Administrative Court be interpreted?

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Date07 May 2025
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Two divergent sets of rulings issued by the Polish Supreme Administrative Court (NSA) in January and April 2025 interpret Article 15(6) of the Polish Corporate Income Tax Act (CIT) in completely different ways. The former impose on real estate companies a limit based on “hypothetical” accounting depreciation, whereas the latter...
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EU slows down ESG implementation. CSRD directive delayed, but still mandatory

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Date22 Apr 2025
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The European Union has decided to postpone key ESG obligations. By adopting the “Stop-the-clock” mechanism, companies have gained additional time to implement the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD). This decision is a long-awaited response to businesses’ concerns about excessive regulatory burdens and...
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Tax havens not included in the list of countries and territories engaging in harmful tax competition – announcement by the Polish Minister of Finance of 8 March 2025

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Date27 Mar 2025
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On 8 March 2025, an official announcement was published by the Polish Minister of Finance regarding the list of countries and territories identified in the EU list of non-cooperative jurisdictions for tax purposes, which have not been included in the national list of countries and territories engaging in harmful tax...
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Beware of fraudulent emails about tax refunds and PIT corrections in Poland

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Date25 Mar 2025
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The tax settlement period in Poland is a time of increased activity for cybercriminals. Scammers are using increasingly sophisticated methods to steal personal and banking data by impersonating the National Revenue Administration (Krajowa Administracja Skarbowa – KAS) and the Ministry of Finance (Ministerstwo Finansów – MF). Most common scam methods...
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From 1 April 2025, companies registered in the National Court Register in Poland must have an electronic delivery address

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Date24 Mar 2025
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As of 1 April 2025, all companies registered in the Polish National Court Register (KRS) before 1 January 2025 will be legally required to have an active electronic delivery address. This obligation results from the Polish Act on Electronic Deliveries. Every company registered before 1 January 2025 will be required...
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Interpretations concerning withholding tax – different approaches by the Polish Ministry of Finance

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Date10 Mar 2025
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Withholding tax (WHT) has long been one of the key issues for companies engaged in international business. Recent general interpretations issued by the Polish Ministry of Finance aimed to clarify the conditions for WHT exemptions but have, in turn, introduced additional uncertainties. New interpretations of withholding tax – what is...
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Country-by-Country reporting – filing requirements for CbC-P notification and CbC-R report

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Date24 Feb 2025
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According to OECD regulations on tax information exchange, multinational corporate groups are required to report their organizational structures and financial results. The purpose of this obligation is to ensure greater tax transparency and to limit aggressive tax optimization practices. What is CbC Reporting? The primary goal of Country-by-Country (CbC) reporting...
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The interpretation of tax exceptions must be strict – landmark judgment of the Supreme Administrative Court on tax-deductible expenses

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Date13 Feb 2025
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On December 19, 2024, the Supreme Administrative Court of Poland (in Polish: NSA – Naczelny Sąd Administracyjny) issued a landmark judgment in case II FSK 409/22, concerning the interpretation of Article 16(1)(22) of the Corporate Income Tax (CIT) Act in Poland. The Court unequivocally stated that this provision, as an...
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