This is a page for the tag Tax Advisory 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 →
Hiring employees from Poland: What foreign employers need to know
For several years now, hiring employees from Poland has become one of the most natural directions of development for foreign companies that want to build dispersed, international teams. The globalisation of remote work has led companies in Germany, the Netherlands, Austria, Scandinavia, the United Kingdom and the United States to... 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 →
A branch of a foreign company with the same tax identification number (NIP) as the parent company – confirmation in the interpretation of the National Tax Information Office (KIS) in Poland
The Director of National Tax Information Office (KIS), in an individual interpretation of 22 August 2025 (ref. 0111-KDIB3-2.4018.8.2024.10.MGO), confirmed that a branch of a foreign company may use the tax identification number (NIP) assigned to the parent company. This position was issued following the ruling of the Supreme Administrative Court... Read More →
Innovation reliefs – a comprehensive guide for entrepreneurs in Poland
Innovation reliefs are currently one of the key tools supporting the development and competitiveness of companies in Poland. They include a set of tax preferences designed to encourage entrepreneurs to invest in new technologies, products and solutions that improve their operations. These include, among others, tax relief for research and... Read More →
Tax audits in the first half of 2025 – fewer actions, greater effectiveness
According to data from the Ministry of Finance, 4,271 tax audits were initiated in the first half of 2025, which represents a decrease of 16.4% compared to the same period in 2024, when there were 5,108 audits. At the same time, 3,979 tax audits were completed, which is 25.6% less... 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 →
Dividend tax in Poland – regulations, rates and practical aspects
Dividend tax in Poland is a special type of withholding tax (WHT) collected at the time of payment of profits by a company to its partners or shareholders. There is no separate tax exclusively for dividends – they are treated as taxable capital income. In practice, this means that both... Read More →
Benefits for B2B contractors in Poland and tax-deductible costs – DKIS interpretation
The labour market in Poland is changing dynamically. An increasing number of specialists are deciding to work in the B2B model, establishing sole proprietorships and providing services to Polish companies. Competition for the best experts means that companies – as in the case of full-time employees – offer them a... Read More →
