This is a page for the tag Tax Advisory in Poland
Returning to Poland: tax settlement in the relocation year and taxation of foreign income – a complete guide for those returning from emigration (Part 4)
A return to Poland (especially after a longer break, e.g., returning to Poland after 10 years abroad) usually means a shift in your legal and tax environment: different forms, different deadlines — and, most importantly — different rules for determining where and to what extent you must settle your income.... Read More →
Withholding tax (WHT) in Poland: WH-OSC statements should not be filed too early
Withholding tax (WHT) remains one of the most sensitive areas of tax compliance in cross-border transactions under Polish tax law. Particular attention is required when applying the pay and refund mechanism, which – once a statutory payment threshold is exceeded – generally obliges the payer to withhold tax at the... Read More →
Combined Nomenclature 2026 (CN) – what’s changing and how it impacts businesses in Poland
From 1 January 2026, businesses must apply the updated Combined Nomenclature (CN 2026) for goods classification in the EU. For companies that import into Poland, export from Poland, or report intra-EU movements, this is not just a customs update. CN codes are part of your product master data and appear... Read More →
Year-end accounting close in Poland for 2025 – deadlines, stages and key risks for businesses
A year-end accounting close in Poland for 2025 is one of the most critical processes in a company’s annual finance cycle. Its quality directly affects the reliability of your financial statements, your tax compliance position, and business decisions based on trustworthy data. For organisations using full accounting (pełna księgowość; statutory... Read More →
Foreigners in Poland: legal residence and work in 2026 – what to know before relocating
Legal residence and work in Poland is a topic that has gained significant importance in recent years — especially among people relocating to Poland for professional or business reasons. Poland attracts foreign nationals with a stable market, a growing number of investments, and an increasingly supportive environment for entrepreneurs. For... Read More →
Higher penalties for fiscal misdemeanours and fiscal crimes from 1 January 2026 – a real risk for businesses in Poland
Tax penalties in Poland 2026 have increased significantly as of 1 January 2026. With the start of the year, important changes took effect that materially tighten taxpayer liability — especially for entrepreneurs and companies — for breaches of Polish tax rules. Even though there has been no formal amendment to... 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 →
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 →
