This is a page for the tag 2026
Exit tax in Poland: when does tax on unrealised gains arise?
Exit tax in Poland, formally referred to as the tax on unrealised gains, is an issue that most often arises in connection with a change of tax residence, the transfer of assets abroad, a corporate group restructuring, or the liquidation of business activity carried out in Poland through a foreign... Read More →
National e-Invoicing System (KSeF) in Poland vs. e-Invoicing in Germany: key differences and challenges for companies
KSeF vs e-invoicing in Germany is an important topic for companies operating across borders, corporate groups, subsidiaries and businesses working with contractors in both Poland and Germany. Both countries are introducing mandatory electronic invoicing, but they are doing so in different ways. Poland uses a central tax administration platform, the... Read More →
Sick leave in Poland and Germany – employer obligations and employee rights
Sick leave in Poland and Germany serves a similar purpose: it confirms that an employee is temporarily unable to work due to illness and triggers specific obligations for the employee, the employer and the relevant social insurance or health insurance institutions. However, the two systems differ in several important areas:... Read More →
Most promising industries in Poland: where to grow your business in 2026
The most promising industries in Poland in 2026 are not only those currently generating high revenues. For entrepreneurs and investors, equally important factors include resilience to economic slowdown, access to qualified employees, export potential, digitalisation, alignment with the energy transition and the ability to scale operations across Central and Eastern... Read More →
Corrective invoices in the National e-Invoicing System (KSeF) in Poland – what will change in VAT corrections?
Corrective invoices in the National e-Invoicing System (KSeF) in Poland will change the way businesses issue, deliver and account for VAT corrections. Once a taxpayer becomes subject to mandatory structured invoicing, a correction relating to an invoice covered by KSeF will no longer be only a document sent to the... Read More →
Withholding tax (WHT) in Poland – a comprehensive guide
Withholding tax (WHT) in Poland is one of the key tax risk areas for companies making cross-border payments. It primarily applies where a Polish company pays amounts to a foreign contractor, shareholder, lender, licensor or another entity that is not a Polish tax resident. In practice, WHT may arise in... Read More →
Gender pay gap – definition, calculation and new reporting obligations for employers in Poland
Gender pay gap – what is it and how does it relate to the equal pay directive? On 7 June 2026, the Act on strengthening the application of the right to equal pay for men and women for equal work or work of equal value is due to come into... Read More →
New powers of the State Labour Inspection (PIP) in Poland from 8 July 2026 – consequences for employers
From 8 July 2026, the State Labour Inspection (PIP) in Poland will operate under new rules that materially strengthen enforcement in the area of employment structures. For employers, investors and managers responsible for HR and payroll in Poland, the most important change is that PIP will be able to confirm... Read More →
National Bank of Poland interest rates in May 2026
On May 5-6, 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 — May 2026 Reference Rate BENCHMARK 3.75% p.a. Lombard Rate 4.25% p.a. Deposit Rate 3.25% p.a. Rediscount Rate... Read More →
Collective agreements under new rules, legal risks of AI, and limits on changing employee duties
I. Collective agreements under new rules The Act of 5 November 2025 on collective labour agreements and collective arrangements has replaced the existing regulations contained in the Labour Code of 1974. The aim is to increase the significance of collective agreements and revitalise social dialogue in Poland. The new provisions... Read More →
