On August 14, President Andrzej Duda signed a major amendment to the Copyright and Related Rights Act, which marks the most substantial changes in this area in 30 years. These changes adapt the Polish legal framework to the current challenges of the media, arts, and culture market and implement EU...
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The introduction of the EU AI Act (Artificial Intelligence Act) marks a milestone in the regulation of the development and use of artificial intelligence (AI) in Europe. The Act entered into force on 1 August 2024 and aims to establish a legal framework that supports innovation while ensuring the safety...
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Below is a brief summary of legal provisions that apply or may apply in the event of flooding: Absence from work due to flooding The general rule is that if circumstances arise that prevent an employee from coming to work (and flooding is such a circumstance), the employee is required...
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For several months, we have observed a trend in the administrative courts’ approach to taxing the income of seconded employees. Until August 2023, the prevailing judicial interpretation was that employer-funded accommodation and travel expenses were considered taxable income for seconded employees, from which income tax advances had to be deducted....
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In recent years, international tax law reform, led under the auspices of the OECD and G20, has gained prominence as a key element of global efforts towards tax fairness. This reform, known as the “Inclusive Framework on BEPS” (Base Erosion and Profit Shifting), is based on two main pillars: Pillar...
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A recent ruling by the Provincial Administrative Court in Rzeszów indicates that an individual tax interpretation can be issued even when it concerns matters already covered by a general interpretation. General interpretations vs. Individual interpretations General interpretations are issued by the Minister of Finance and can be initiated ex officio...
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As a reminder, from 1 July 2024, taxpayers who commit tax crimes or offences will face higher penalties. This change is due to the increase in the minimum wage, which is now set at 4,300 PLN. Increase in penalties and new minimum wage The increase in the minimum wage from...
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The Ministry of Digital Affairs has announced a postponement of the mandatory requirement for having an e-Delivery mailbox. The official announcement was published by the Minister of Digital Affairs in the Journal of Laws. The new implementation date for e-Delivery is January 1, 2025. The postponement will allow for amendments...
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Recently, the Supreme Administrative Court of Poland (Polish: Naczelny Sąd Administracyjny, NSA) issued an important ruling regarding the issue of overpayment of corporate income tax by foundations with the status of a public benefit organization. This judgment, issued at the hearing on April 10, 2024, dismissed the cassation appeal filed...
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In recent years, the issue of taxation of accommodation costs for employees posted by employers to other EU member states has gained importance. In this context, the judgments of the Supreme Administrative Court (NSA) are crucial, as they clarify that such costs do not constitute income for the employee. The...
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