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A new approach to the taxation of income for seconded employees
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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OECD/G20: new documents on Pillar One and Pillar Two of the international tax law reform
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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Individual interpretation may be permissible even if a general interpretation has been issued
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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Increased penalties for tax crimes and offences from July 1, 2024
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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Change in the implementation deadline for mandatory e-Delivery in Poland
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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Coverage of losses from the statutory fund of a foundation and tax exemption
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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Accommodation costs of posted employees in the EU do not constitute income
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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The Whistleblower Protection Act – new responsibilities for employers
On June 24, 2024, the Whistleblower Protection Act was published in the Journal of Laws, aligning Polish legislation with Directive (EU) 2019/1937 of the European Parliament and Council dated October 23rd, 2019, concerning the protection of individuals reporting breaches of EU law. Legislative background Directive (EU) 2019/1937 The European Parliament...
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Draft law on Cryptocurrencies: Supervision, penalties and many changes
The Ministry of Finance’s Cryptocurrency law will, among other things, prohibit the offer of all virtual assets without a permit. The supervision of the market will be carried out by the Polish Financial Supervision Authority (KNF), which will have the power to impose severe penalties on companies or individuals that...
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WHT relief for holding companies: How and when can they be applied?
Preferential rules for taxing dividends and other income of holding companies in Poland and in the European Union are intended to support holding activities and avoid double taxation. In practice however, it is becoming increasingly difficult to benefit from WHT relief for holding companies in Poland. Why and when can...
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