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
Update (January 2026) EU institutions have once again postponed the application of the EUDR Regulation. The new deadline is 30 December 2026 for large and medium-sized companies and 30 June 2027 for micro and small enterprises. More details on the reasons for the postponement and its practical implications for businesses... 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 →
Tax audits in the first half of 2025 – fewer actions, greater effectiveness
According to data from the Ministry of Finance, 4,271 tax audits were initiated in the first half of 2025, which represents a decrease of 16.4% compared to the same period in 2024, when there were 5,108 audits. At the same time, 3,979 tax audits were completed, which is 25.6% less... Read More →
Withholding tax and foreign income in Poland – the Supreme Administrative Court decides how to calculate the withholding tax deduction limit
In its judgment of 28 May 2025 (II FSK 1131/22), confirmed that when settling withholding tax (WHT) paid abroad in Poland, the deduction limit under Article 20(1) of the CIT Act refers to income earned in a foreign country, not to revenue. The ruling was made in a case involving... Read More →
Customs value and final price – CJEU position: transaction value is determinative
In case C-782/23 (Tauritus), the Court of Justice of the European Union ruled that the customs value of imported goods should be determined primarily using the transaction value method, even if only a provisional price is known at the time of customs declaration. It is crucial that the mechanism for... Read More →
