This is a page for the tag 2026
Management board liability for accounting in Poland
Management board liability for accounting in Poland does not end when the company outsources its bookkeeping to an external accounting firm. In a Polish limited liability company (sp. z o.o.) or joint-stock company (S.A.), the management board acts as the head of the entity within the meaning of the Polish... Read More →
National Bank of Poland interest rates in October 2026
On October 6-7, 2026, the Monetary Policy Council held a meeting during which it decided to keep the National Bank of Poland (NBP) interest rates unchanged. Monetary Policy Council NBP Interest Rates — October 2026 Reference Rate Benchmark 3.75% p.a. Lombard Rate 4.25% p.a. Deposit Rate 3.25% p.a. Rediscount Rate 3.80%... Read More →
Withholding tax on dividends in Poland – latest position of the Supreme Administrative Court of Poland (NSA)
The latest case law of the Supreme Administrative Court of Poland (NSA) clarifies several important conditions governing the withholding tax on dividends in Poland. The NSA has confirmed that a dividend recipient benefiting from an income-specific exemption in its country of residence does not, in itself, prevent the application of... Read More →
Energy prices in Europe: how much did electricity cost in August 2026?
Energy prices in Europe varied substantially in August 2026. Average wholesale day-ahead prices were around EUR 41/MWh in Finland, EUR 118/MWh in Spain, EUR 127/MWh in Germany and EUR 134/MWh in Poland, while Northern Italy approached EUR 177/MWh. For investors, this means that energy-intensive location decisions should consider not only... Read More →
Business Review Poland – September 2026
September 2026 brought a cluster of developments reaching into almost every corner of the finance and HR function for companies operating in Poland — from a fresh CJEU ruling on how transfer pricing adjustments interact with VAT, to a confirmed minimum wage rise for 2027 and the first published State... Read More →
End of visa-free employment for citizens of Georgia, Colombia and Venezuela in Poland
As of 22 August 2026, the rules governing employment in Poland for citizens of Georgia, Colombia and Venezuela have changed. Previously, individuals holding a work permit or a declaration on entrusting work to a foreign national could also work while staying in Poland under the visa-free regime. Since 22 August,... Read More →
Tax changes in Poland 2027 for businesses: what will change in PIT, CIT and lump-sum tax?
The planned tax changes in Poland 2027 include a new PIT scale, a 22% CIT rate for the largest taxpayers, restricted access to the lump-sum tax on recorded revenue and new taxation rules for certain related-party transactions. The revenue threshold for choosing the lump-sum regime is planned to fall from... Read More →
National e-Invoicing System (KSeF) penalties in Poland to be postponed until the end of 2027
On 16 September 2026, the Polish Ministry of Finance announced that KSeF penalties in Poland for errors involving the National e-Invoicing System (KSeF) in Poland would be postponed until 31 December 2027. However, the change requires an amendment to the Polish VAT Act and is not yet binding law. The... Read More →
Tax residency in Poland: what business owners need to know when moving
Tax residency in Poland does not change solely because a taxpayer moves out of Poland, rents a property abroad or obtains a foreign tax residence certificate. It is necessary to establish whether the individual still has their centre of personal or economic interests in Poland or stays in Poland for... Read More →
Minimum wage in Poland 2027: PLN 4,950 gross from 1 January
From 1 January 2027, the minimum remuneration for a full-time employee in Poland will be PLN 4,950 gross per month, while the statutory minimum hourly rate will be PLN 32.30 gross. Compared with 2026, the minimum monthly wage will increase by PLN 144. The new amounts were established by the... Read More →
