This is a page for the tag 2025
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... 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... 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... Read More →
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... 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... 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... 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... 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... 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 –... 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... Read More →
