Accounting, HR, Payroll, Tax & Legal news from Poland

Important changes to obtaining a PESEL number in Poland for foreigners as of 1 January 2026 – what entrepreneurs and board members need to know

Important changes to obtaining a PESEL number in Poland for foreigners as of 1 January 2026 – what entrepreneurs and board members need to know

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Date16 Jan 2026
On 1 January 2026, significant changes in the procedure for assigning PESEL (Universal Electronic System for Registration of the Population) numbers to foreigners came into force in Poland. Although for many people this may sound like just another administrative formality, in practice the new regulations may have a real impact...
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National Bank of Poland interest rates in January 2026

National Bank of Poland interest rates in January 2026

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Date15 Jan 2026
On January 13-14, 2026, the Monetary Policy Council held a meeting during which it decided to keep the National Bank of Poland (NBP) interest rates unchanged. Current National Bank of Poland interest rates:  reference rate at 4.00% on an annual basis;  lombard rate at 4.50% on an annual basis; deposit rate at 3.50% on an annual...
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Public holidays in Poland in 2026

Public holidays in Poland in 2026

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Date09 Jan 2026
The year 2026 brings 14 statutory holidays. According to the Act of January 18, 1951, on Public Holidays and its later amendments, these days are exempt from work obligations in Poland. Below is a detailed schedule of holidays and the rules for taking time off for holidays that fall on...
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Social Insurance Institution (ZUS) contributions in Poland in 2026 – current bases, limits, and contribution amounts for entrepreneurs

Social Insurance Institution (ZUS) contributions in Poland in 2026 – current bases, limits, and contribution amounts for entrepreneurs

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Date17 Dec 2025
Polish Social Insurance Institution (ZUS) Contributions will increase again in 2026, which will significantly affect both new entrepreneurs and entities that have been paying full social security contributions for years. The changes result primarily from an increase in the contribution bases – including the annual pension and disability contribution base...
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Tax residency certificate as a condition for applying a Double Taxation Agreement (DTA) to withholding tax (WHT) in Poland – Polish Supreme Administrative Court (NSA) ruling

Tax residency certificate as a condition for applying a Double Taxation Agreement (DTA) to withholding tax (WHT) in Poland – Polish Supreme Administrative Court (NSA) ruling

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Date16 Dec 2025
A tax residency certificate is now a key document for Polish withholding tax (WHT) payers. It determines whether the preferences of a Double Taxation Agreement (DTA) can be applied or whether tax must be collected at the domestic rate. The judgment of the Supreme Administrative Court (NSA) of 20 August...
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Taxation of a German tax resident serving as a member of the management board in a Polish company – Polish National Revenue Information Service (KIS) interpretation

Taxation of a German tax resident serving as a member of the management board in a Polish company – Polish National Revenue Information Service (KIS) interpretation

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Date11 Dec 2025
The issue of taxation of a German resident who is a member of the management board of a Polish company is one of the most frequently raised issues in international capital groups. It concerns both Polish entities employing foreign managers and German entrepreneurs delegating employees to manage subsidiaries in Poland....
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Last updated: 13.12.2021
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