This is a page for the tag International Business
Country-by-Country reporting in 2026 – filing requirements for CbC-P notification and CbC-R report
According to OECD regulations on tax information exchange, multinational corporate groups are required to report their organizational structures and financial results. The purpose of this obligation is to ensure greater tax transparency and to limit aggressive tax optimization practices. What is CbC Reporting? The primary goal of Country-by-Country (CbC) reporting... Read More →
Remote work from abroad and the new OECD update – key implications for employees and employers in Poland
Remote work from abroad has become a standard feature of today’s labour market. “Work from anywhere” models, temporary relocations, extended private stays combined with day-to-day duties, and foreign home offices are now common — for employees and employers alike. From a Polish tax perspective, this trend increases complexity and can... Read More →
National Bank of Poland interest rates in January 2026
On January 13-14, 2026, the Monetary Policy Council held a meeting during which it decided to keep the National Bank of Poland (NBP) interest rates unchanged. Current National Bank of Poland interest rates: reference rate at 4.00% on an annual basis; lombard rate at 4.50% on an annual basis; deposit rate at 3.50% on an annual... Read More →
National Bank of Poland interest rates in December 2025
On December 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 4.00% on an annual basis; lombard rate at 4.50% on an annual basis; deposit rate... Read More →
National Bank of Poland interest rates in November 2025
On November 4-5, 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 4.25% on an annual basis; lombard rate at 4.75% on an annual basis; deposit rate... Read More →
National Bank of Poland interest rates in October 2025
On October 7-8, 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 4.50% on an annual basis; lombard rate at 5.00% on an... Read More →
Withholding tax and foreign income in Poland – the Supreme Administrative Court decides how to calculate the withholding tax deduction limit
In its judgment of 28 May 2025 (II FSK 1131/22), confirmed that when settling withholding tax (WHT) paid abroad in Poland, the deduction limit under Article 20(1) of the CIT Act refers to income earned in a foreign country, not to revenue. The ruling was made in a case involving... 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 →
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... Read More →
National Bank of Poland interest rates in July 2025
On July 1-2, 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 5.00% on an annual basis; lombard rate at 5.50% on an... Read More →
