National Bank of Poland interest rates in September 2025
On September 2-3, 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 4.75% on an annual basis; lombard rate at 5.25% on an annual basis; deposit rate at... Read More →
Changes in the employment of foreigners in Poland: employer obligations, employees from Georgia and the new Ministry of Family, Labour and Social Policy regulation
New obligation towards foreigners: information on the right to trade unions From 1 June 2025, a new provision of the Act on the conditions for admitting foreigners in Poland to employment will come into force, according to which employers will be required to inform foreigners in writing of their right to join trade unions. This... Read More →
Dividend tax in Poland – regulations, rates and practical aspects
Dividend tax in Poland is a special type of withholding tax (WHT) collected at the time of payment of profits by a company to its partners or shareholders. There is no separate tax exclusively for dividends – they are treated as taxable capital income. In practice, this means that both individuals and companies receiving dividends... Read More →
Loans transferred from Poland to a German subsidiary are subject to civil law transaction tax (PCC) – Supreme Administrative Court (NSA) ruling
The issue of cross-border loans being subject to civil law transaction tax raises many questions, especially when the funds are transferred in non-cash form and the parties to the agreement are based in different countries. In such situations, it is essential to determine whether the subject of the agreement is money regarded as property located... Read More →
Benefits for B2B contractors in Poland and tax-deductible costs – DKIS interpretation
The labour market in Poland is changing dynamically. An increasing number of specialists are deciding to work in the B2B model, establishing sole proprietorships and providing services to Polish companies. Competition for the best experts means that companies – as in the case of full-time employees – offer them a wide range of non-wage benefits.... Read More →
Withholding tax (WHT) and cloud services – increasingly strict approach by tax authorities in Poland
In recent years, the issue of withholding tax (WHT) has gained particular significance for businesses operating in Poland. Polish tax authorities are paying increasing attention not only to traditional royalty payments or interest, but also to payments associated with modern technological solutions. In particular, services delivered through cloud-based models – from access to data storage... Read More →
New regulations and important rulings in labour law: collective agreements, prohibition of unpaid internships and limits on freedom of speech
“Compulsion” of collective labour agreements – new draft act on collective agreements and collective arrangements The Ministry of Family, Labour and Social Policy has published the long-awaited draft act on collective labour agreements and collective arrangements. This draft, currently awaiting approval by the Standing Committee of the Council of Ministers (decision of July 24, 2025),... Read More →
Transfer pricing in Poland in 2025 – thresholds, limits and documentation
Transfer pricing in Poland in 2025 remains a focus for both tax authorities and businesses engaging in transactions with related entities. The regulations in this area are crucial for maintaining financial transparency, avoiding disputes with the tax office and minimizing the risk of penalties. In 2025, the rules continue to impose strict documentation requirements and... Read More →
Revenue and expense ledger in Poland – obligations, benefits and common mistakes
The revenue and expense ledger (Polish: KPiR) is the primary accounting record-keeping tool for sole proprietorships and partnerships. It allows income and business expenses to be recorded in a manner that enables accurate calculation of income tax. In practice, it serves as the daily operational hub of a company’s finances. A properly maintained ledger is... Read More →
Hiring remote employees from Poland by foreign companies – when does a permanent establishment arise?
Hiring employees based in Poland to work remotely is a common practice among foreign companies, especially in sectors such as IT, finance or consulting. However, this form of cooperation may lead to significant tax implications in Poland – including the risk of triggering a permanent establishment. In practice, this means potential obligations related to corporate... Read More →
