This is a page for the tag Corporation Taxes
Depreciation in real estate companies – how should the January and April 2025 rulings of the Polish Supreme Administrative Court be interpreted?
Two divergent sets of rulings issued by the Polish Supreme Administrative Court (NSA) in January and April 2025 interpret Article 15(6) of the Polish Corporate Income Tax Act (CIT) in completely different ways. The former impose on real estate companies a limit based on “hypothetical” accounting depreciation, whereas the latter...
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Deposit-refund system in Poland – postponed until October 2025
On December 18, 2024, President Andrzej Duda signed the long-awaited amendment to the Packaging and Waste Packaging Management Act. At the beginning of January 2025, the provisions came into force, officially postponing the start date of the deposit-refund system to 1 October 2025. While the system was originally expected to...
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VAT changes in Poland from 2025 – key information for businesses
On November 20, 2024the President of the Republic of Poland signed the Act amending the Value Added Tax Act and certain other acts. The amendment brings Polish law in line with European Union legislation, including EU Council Directive 2020/285 and EU Regulation 904/2010. The provisions, which will come into force...
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Amendment to the Polish Accounting Act – key changes effective from 2025 onwards
On December 12, 2024, the President of Poland signed an amendment to the Accounting Act, introducing a range of significant changes for businesses operating in the country. The new regulations, implementing the EU’s Corporate Sustainability Reporting Directive (CSRD), focus on ESG (Environmental, Social, and Governance) reporting, raising revenue thresholds for...
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Polish tax system ranked 31st in the International Tax Competitiveness Index
Poland’s tax system has ranked 31st in the latest International Tax Competitiveness Index (ITCI), compiled by the American organization Tax Foundation. What contributed to this position, what are the details of the ranking methodology, and what do the results say about Poland’s tax system? What is the International Tax Competitiveness...
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Electricity supply for charging electric vehicles at public points treated as a supply of goods – CJEU ruling
On October 17, 2024, the Court of Justice of the European Union (CJEU) issued another crucial ruling on VAT taxation in the context of electromobility. In case C-60/23 (Digital Charging Solutions), the court confirmed that the supply of electricity for charging electric vehicles at public charging points is treated as...
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Minimum Tax – a new obligation for companies, especially those with losses and low profitability
Changes in the Polish tax system constantly force entrepreneurs to adapt and reconsider their financial strategies. One of the latest and most significant changes is the introduction of a minimum income tax, which raises many questions and concerns among taxpayers. This regulation, aimed at increasing budget revenues, directly impacts entities...
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Changes to property tax in Poland from 1 January 2025
On 27th of November 2024, the President of Poland signed an amendment to the Act on Local Taxes and Charges, as well as other tax-related legislation. The new regulations, which will come into effect as on 1st of January 2025, aim to improve transparency, simplify procedures, and clarify key definitions...
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Interpretation of the Polish National Tax Information Office (KIS) on sponsorship tax relief in Poland
We would like to draw your attention to the interpretation of the Director of the Polish National Tax Information Office (KIS) regarding the possibility of taking advantage of the so-called sponsorship tax relief. This interpretation addresses the conditions a taxpayer must meet to be eligible for this deduction – particularly...
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Catering costs for employees – a new approach by Polish tax authorities
Major changes in the position of Polish tax authorities on the financing of catering costs. The National Revenue Administration (Krajowa Administracja Skarbowa, or KAS) in Poland has recently liberalized its approach and changed the interpretation of regulations in favour of taxpayers. According to the new interpretation, an employer may now...
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