This is a page for the tag Tax Advisory in Poland
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 →
Withholding tax (WHT) and cloud services – increasingly strict approach by tax authorities in Poland
In recent years, the issue of withholding tax (WHT) has gained particular significance for businesses operating in Poland. Polish tax authorities are paying increasing attention not only to traditional royalty payments or interest, but also to payments associated with modern technological solutions. In particular, services delivered through cloud-based models –... Read More →
Transfer pricing in Poland in 2025 – thresholds, limits and documentation
Transfer pricing in Poland in 2025 remains a focus for both tax authorities and businesses engaging in transactions with related entities. The regulations in this area are crucial for maintaining financial transparency, avoiding disputes with the tax office and minimizing the risk of penalties. In 2025, the rules continue to... Read More →
Car depreciation limits in Poland from 2026 – changes and implications for entrepreneurs
From 2026, the use of passenger cars in business in Poland will become less tax-efficient. New depreciation limits and rules for recognising costs – directly linked to CO₂ emissions – will significantly change how Polish companies can include vehicles in their tax-deductible expenses. Starting from 1 January 2026, new depreciation... Read More →
Customs and fiscal control in light of the report “Entrepreneurs under the scrutiny of the tax authority 2025” – growing pressure on companies in Poland
Customs and fiscal control is becoming one of the main mechanisms shaping the relationship between entrepreneurs and the tax administration in Poland. The latest report, “Entrepreneurs under the scrutiny of the tax authority 2025“, prepared by MDDP and the Lewiatan Confederation (a leading Polish employers’ organization), shows how the landscape... Read More →
VAT in transport services in Poland: Rates, rules, and documentation obligations
Value Added Tax (VAT) in the transport sector is one of the key areas affecting financial liquidity, regulatory compliance, and the competitiveness of businesses operating in this industry. This results from the specific nature of transport activities, which often involve providing services to domestic, EU, and non-EU clients. Each of... Read More →
Deposit-refund system 2025 in Poland – how should your business prepare for the upcoming changes?
On 1 October 2025, Poland will implement a deposit return system for selected beverage containers. This marks one of the most significant reforms in Poland’s waste management in recent years. While the primary goal is environmental – increasing recycling rates and reducing waste – the impact on businesses will be... 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 →
