Business Review Poland – September 2025
Poland remains one of the most dynamic markets in the EU, attracting investors with stable growth and ambitious innovation projects. For decision-makers and business leaders, keeping track of regulatory changes, monetary policy, and cross-border trade is essential to identify risks and opportunities. In this article we present the latest developments shaping Poland’s business and investment... Read More →
Exports in Poland in July 2025 – holiday slowdown, stable outlook
In July 2025, exports in Poland amounted to EUR 27.9 billion. This is less than in June (-0.4% m/m), but more than a year earlier (+1.7% y/y) – a classic holiday seasonality, when some plants are shut down and supply chains are slower. However, the forecasts of the Polish Chamber of Commerce (KIG) remain good:... Read More →
Minimum wage increase in 2026 – what will be the national minimum wage and hourly rate in Poland?
From January 2026, a new minimum wage will come into force in Poland. The change in the minimum wage and hourly rate has already been announced in a regulation of the Council of Ministers and will apply to both full-time employees and persons employed under civil law contracts. Although this year’s increase is smaller than... Read More →
Tax relief for Territorial Defence Force (WOT) and Active Reserve (AR) soldiers – rules for employers in Poland
As the tax year comes to an end, it is worth reminding about a new preference that entrepreneurs will be able to take advantage of for the first time in their 2025 tax returns. The tax relief for employing soldiers of the Territorial Defence Forces (WOT) and Active Reserve (AR) provides real support for companies.... 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 a company whose contractor in... Read More →
Polish-German trade is gaining in importance – record growth in the first half of 2025
According to the latest data published by the German Federal Statistical Office (Statistisches Bundesamt) and the German Committee on Eastern European Economic Relations (Ost-Ausschuss der Deutschen Wirtschaft), Polish-German trade reached a record level of €90 billion in the first half of 2025. This represents an increase of 5.4% over the same period last year and... 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 determining the final price is... Read More →
Cryptocurrency tax in Poland in 2025 – rules and settlement
The settlement of cryptocurrencies in Poland is regulated by the provisions of the Personal Income Tax Act (PIT). Since 2019, a clear tax classification has been introduced – trading in virtual currencies is treated as a sale of virtual currency (property rights) for consideration. Income from trading in cryptocurrencies is normally settled using the PIT-38... Read More →
E-commerce under the scrutiny of UOKIK. Time to review sales policy in Poland
The e-commerce industry has come under particular attention from the Office of Competition and Consumer Protection (UOKiK). The office is checking whether consumers are being accurately informed about the lowest price from 30 days before the reduction and whether the promotional mechanisms used are misleading. Lowest price in 30 days – UOKIK says check The... Read More →
KSeF mandatory from 1 February 2026 – President signs the law
On 27 August 2025, the President of Poland signed the Act of 5 August 2025 amending the VAT Act and the KSeF Act. This concluded the legislative process and confirmed that the National e-Invoice System (KSeF) will become mandatory from 1 February 2026. The new regulations amend both the VAT Act of 2004 and the... Read More →
