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 →
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 →
A branch of a foreign company with the same tax identification number (NIP) as the parent company – confirmation in the interpretation of the National Tax Information Office (KIS) in Poland
The Director of National Tax Information Office (KIS), in an individual interpretation of 22 August 2025 (ref. 0111-KDIB3-2.4018.8.2024.10.MGO), confirmed that a branch of a foreign company may use the tax identification number (NIP) assigned to the parent company. This position was issued following the ruling of the Supreme Administrative Court... Read More →
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 →
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 →
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 →
IP BOX relief and subcontractors in Poland – Supreme Administrative Court ruling
Does a company that designs solutions and manages work on a system, but outsources coding to a B2B programmer, still conduct R&D activities – and is it entitled to a 5% IP Box relief – preferential PIT and CIT taxation of income from eligible intellectual property rights (e.g. copyrighted computer... Read More →
