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This is a page for the tag Tax Advisory in Poland
Country-by-Country reporting – filing requirements for CbC-P notification and CbC-R report
According to OECD regulations on tax information exchange, multinational corporate groups are required to report their organizational structures and financial results. The purpose of this obligation is to ensure greater tax transparency and to limit aggressive tax optimization practices. What is CbC Reporting? The primary goal of Country-by-Country (CbC) reporting...
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Right to deduct VAT on the purchase of intra-group services – CJEU judgment
The judgment of the Court of Justice of the European Union (CJEU) of December 12, 2024, in case C-527/23 concerns the right to deduct VAT on services purchased within the same group of companies. The judgment highlights the limits of tax authorities’ interference in assessing the business purpose of expenses....
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The interpretation of tax exceptions must be strict – landmark judgment of the Supreme Administrative Court on tax-deductible expenses
On December 19, 2024, the Supreme Administrative Court of Poland (in Polish: NSA – Naczelny Sąd Administracyjny) issued a landmark judgment in case II FSK 409/22, concerning the interpretation of Article 16(1)(22) of the Corporate Income Tax (CIT) Act in Poland. The Court unequivocally stated that this provision, as an...
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New general interpretation of the Polish Minister of Finance on dividend exemption – key clarifications for taxpayers
On November 20, 2024, the Polish Minister of Finance published General Interpretation No. DD9.8202.1.2024, dated November 15, 2024, regarding the conditions for applying the exemption specified in Article 22(4) of the Polish Corporate Income Tax (CIT) Act. This interpretation is intended to clarify doubts related to the condition of “not...
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Changes in VAT and excise duty in Poland in 2025 – what do entrepreneurs need to know?
Recent changes in tax regulations regarding Value Added Tax (VAT) and excise duty in Poland introduce several significant modifications that may affect the operations of many companies. This article provides detailed information about new rates, settlement mechanisms, and regulations covering selected products. Find out how these changes will impact entrepreneurs...
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Reimbursement of taxi travel costs and income tax – a problematic issue for companies and employees in Poland – judgment of the Supreme Administrative Court of Poland (NSA)
Many businesses reimburse their employees for taxi travel expenses to optimize operational efficiency and ensure the effective performance of professional duties. However, according to a judgement of the Supreme Administrative Court of Poland (in Polish: Naczelny Sąd Administracyjny, NSA) of November 19, 2024 (case no. II FSK 230/22), such reimbursement...
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Withholding Tax (WHT) – statistics for 2024 and key information for 2025
Withholding tax (WHT) in Poland remains one of the important tax issue for entrepreneurs engaging in transactions with foreign entities. The year 2024 brought not only significant changes in the number of applications filed and refunds processed but also outlined key obligations to be considered in the upcoming year. Below,...
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How to verify the credibility of a tax advisor in Poland?
Have you considered the steps you should take to ensure that the Polish tax advisor you plan to work with truly meets the highest standards? In Poland, tax advisory is a regulated profession, and choosing the wrong specialist can result in serious financial and legal consequences. In this article, we...
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New list of countries and territories engaging in harmful tax competition
The Minister of Finance has published an updated list of countries and territories recognized as engaging in harmful tax competition concerning personal income tax (PIT) and corporate income tax (CIT). The new list includes a total of 25 jurisdictions, with a significant change being the removal of the Principality of...
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Changes to health insurance contribution for entrepreneurs in Poland from January 2025
On 1st of January 2025, new provisions of the Act of 6 December 2024, amending the Public Healthcare Act in Poland entered into force. These changes introduce significant modifications to the rules for calculating health insurance contributions for entrepreneurs. The purpose of the amendment is to reduce the financial burden...
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