Changes in calculating work experience – new rules for counting periods of employment and activity in Poland
From 2026, the definition of the period of employment will be significantly broadened. On 15 October 2025, the President of Poland, Karol Nawrocki, signed an amendment to the Labour Code which will make it possible to include not only traditional employment contracts, but also other forms of professional activity – such as running a business... Read More →
Changes in the employment of foreigners – what do employers need to know?
The proposed changes will affect employers hiring foreigners in terms of costs, documentation and exemptions from the obligation to obtain permits. On 1 June this year, the Act on the conditions for admitting foreigners to work in the Republic of Poland came into force, repealing regulations concerning the legalisation of foreign nationals’ work in Poland.... 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 show that the National Revenue... 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 consideration and may therefore be... Read More →
Day off for a holiday in Poland falling on a Saturday
In general, holidays are non-working days. If a holiday falls on a Sunday, the employer is not obliged to ‘compensate’ employees with a day off. However, if a holiday falls on a Saturday, a day off from work has to be granted to employees within the current settlement period. In 2025, two public holidays in... Read More →
How to efficiently prepare for KSeF? A comprehensive guide for entrepreneurs
The National e-Invoice System (KSeF) is a solution that will become mandatory for most taxpayers in Poland from 2026. The system introduces a new model for the circulation of invoices – structured electronic documents stored in the central system of the Ministry of Finance. This is a fundamental change that affects daily business processes, accounting... Read More →
Upcoming changes in labour law in Poland – monitoring sick leave, rules for paying sick pay and concluding contracts in electronic form
The Social Insurance Institution (ZUS) will gain new powers to monitor sick leave The Ministry of Family, Labour and Social Policy has prepared a draft amendment to the Social Insurance System Act and certain other acts, which, among other things, is intended to extend and clarify the rules for the control of sick leave by... Read More →
National Bank of Poland interest rates in October 2025
On October 7-8, 2025, the Monetary Policy Council held a meeting during which it decided to decrease the National Bank of Poland (NBP) interest rates by 0.25 percentage points. Current National Bank of Poland interest rates: reference rate at 4.50% on an annual basis; lombard rate at 5.00% on an annual basis; deposit rate at... 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 software)? The Supreme Administrative Court’s... 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 than a year earlier. It... Read More →
