Government plans tax on vacant residential real estate
According to research institutions, the housing shortage in Poland is about 1.5 to 2 million apartments. At the same time, however, there are around 1.8 million vacant apartments, according to the CIS statistics office. In order to resolve this imbalance and combat speculation on housing prices, the government announced at the turn of the year... Read More →
Extension of deadlines for filing CIT returns for 2022
We would like to inform you that on 21 March 2023, a regulation was published in the Journal of Laws 2023, item 530 extending the deadlines for filing corporate income tax returns for the tax year that ended between 1 December 2022 and 28 February 2023. The extended deadline also applies to the payment of... Read More →
Estonian CIT – current legal status 2023
Estonian CIT is referred in the law as a lump sum on income of capital companies. It is a modern way of taxation that promotes investments and minimizes formalities when settling taxes for capital companies and partnerships. This solution is addressed to: micro, small and medium-sized capital companies and partnerships (limited and limited joint-stock partnership)... Read More →
Commissioning of the car tunnel to the island of Usedom announced for May
The construction of a car tunnel connecting the island of Usedom with the Polish mainland is nearing completion. According to the General Directorate for National Roads and Motorways (GDDKiA) in Szczecin, all structural work has been completed. At present, the asphalt is still being laid on the two-lane carriageways. The tunnel is then scheduled to... Read More →
New regulations on remote working in Poland
In the Act of 1 December 2022 amending the Labour Code Act and certain other acts (Journal of Laws 2023, item 240), the legislator decided to supplement the Labour Code with regulations on remote working. These provisions enter into force on 7 April 2023. Hereafter we outline the most important remote working regulations that will... Read More →
Microsoft Business Central and the National e-Invoicing System (KSeF) – E-invoices
The integration of Microsoft Business Central (formerly known as Microsoft NAV) with the National e-Invoice System (KSeF) is currently underway. Thanks to this solution, system users will be able to send electronic invoices that comply with the requirements of Polish law and accounting, without recourse to additional tools. The integration will also enable the import... Read More →
Extended deadline for filing ORD-U information
Please be advised that, based on the Ordinance of the Minister of Finance dated 16 February 2023 amending the Ordinance of the Minister of Finance of 24 December 2002 on tax information, the deadline for filing the Information on Agreements concluded with non-residents (ORD-U) will be extended. According to the adopted regulation, the ORD-U Information... Read More →
Changes to employee sobriety tests
We present the most important legal changes regarding employee sobriety checks. Possibility to introduce employee sobriety checks An employer may introduce sobriety checks for employees if it is necessary to ensure: the protection of the life and health of employees or other persons, the protection of property. Sobriety testing An employee sobriety test determines the... Read More →
Deadline for submission of information by real estate companies and their partners
We would like to remind you of the upcoming deadline for the obligation to submit certain information regarding real estate companies for 2022 to the competent tax authorities (for most taxpayers, the deadline is 31 March 2023). The entities obliged to submit the information are real estate companies and PIT/CIT taxpayers who hold (directly or... Read More →
Remote working in the basic model vs. occasional remote working
As of 7 April 2023, an amendment to the Labor Code on occasional remote work comes into force, repealing the existing provisions on telework. Remote working in the basic model vs. occasional working Due to the lack of clarification of these issues in the new regulations, employers will have to decide how to apply occasional... Read More →
