This is a page for the tag Legal Services in Poland
Taxation of a German tax resident serving as a member of the management board in a Polish company – Polish National Revenue Information Service (KIS) interpretation
The issue of taxation of a German resident who is a member of the management board of a Polish company is one of the most frequently raised issues in international capital groups. It concerns both Polish entities employing foreign managers and German entrepreneurs delegating employees to manage subsidiaries in Poland.... Read More →
Interest charged by the parent company as a tax-deductible expense of a Polish branch – Polish Supreme Administrative Court (NSA) ruling
The question of whether interest charged by a parent company can constitute a tax-deductible expense for a foreign company’s branch has long been a source of interpretative doubts and uncertainty among entrepreneurs and tax advisors. This makes the final judgment of the Supreme Administrative Court (NSA) of 30 July 2025... Read More →
Changes to the Tax Ordinance in Poland – new control rules and presumption of innocence in taxation
The changes to the Tax Ordinance, which came into force on 4 November 2025, significantly modify the relationship between taxpayers and tax inspection authorities. For the first time in years, the legislator has introduced regulations strengthening the position of entrepreneurs: both by limiting the length of audits and by introducing... Read More →
Company tax residence – actual management abroad and country of taxation
Remote working and international management structures lead to situations where companies registered in Poland are actually managed from another country – e.g. by members of the management board residing in Germany, the Netherlands or Austria. This situation can have very serious tax consequences. In particular, it may lead to a... Read More →
Company accounting policy in Poland – what is it, how to prepare it, and why is it important?
An accounting policy is not just a formal requirement. It is the foundation on which a company’s entire financial reporting is built. A well-defined and consistently applied accounting policy enhances transparency, supports compliance with regulations, and builds trust among investors, business partners, and financial institutions. What is an accounting policy?... Read More →
VAT exemption and customs obligations – the CJEU on re-imported goods
In the European Union VAT system, VAT exemptions play an important role – they relieve businesses in certain situations, particularly in cross-border transactions. One such case is the re-importation of goods previously legally exported from the EU. However, does every formal error during re-importation deprive a business of the right... Read More →
Liability of management board members for tax arrears of companies in Poland – key CJEU rulings
The Court of Justice of the European Union (CJEU) has once again addressed the issue of joint and several liability of management board members for tax arrears of companies in Poland. In its judgment of 30 April 2025 in case C-278/24 (Genzyński), the Court supplemented and expanded upon its earlier... Read More →
Chain transactions and VAT in export – Key ruling by the Polish Supreme Administrative Court (NSA)
Chain transactions have long raised serious practical and interpretative doubts in the context of VAT – particularly when it comes to exports to third countries. One of the main challenges is determining which supply in the chain qualifies as the moving supply (and may therefore benefit from the 0% VAT... Read More →
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... Read More →
Landmark CJEU ruling – is this the end of imposing long payment terms?
The CJEU sets boundaries in B2B relationships: payment terms exceeding 60 days must be genuinely agreed upon by both parties. This new ruling serves as a significant guideline for companies entering into tender agreements, adhesion contracts, or dealings with major contractors. In its latest judgment, the Court of Justice of... Read More →
