This is a page for the tag Tax Advisory in Poland
Withholding tax on dividends in Poland – latest position of the Supreme Administrative Court of Poland (NSA)
The latest case law of the Supreme Administrative Court of Poland (NSA) clarifies several important conditions governing the withholding tax on dividends in Poland. The NSA has confirmed that a dividend recipient benefiting from an income-specific exemption in its country of residence does not, in itself, prevent the application of... Read More →
Tax changes in Poland 2027 for businesses: what will change in PIT, CIT and lump-sum tax?
The planned tax changes in Poland 2027 include a new PIT scale, a 22% CIT rate for the largest taxpayers, restricted access to the lump-sum tax on recorded revenue and new taxation rules for certain related-party transactions. The revenue threshold for choosing the lump-sum regime is planned to fall from... Read More →
Tax residency in Poland: what business owners need to know when moving
Tax residency in Poland does not change solely because a taxpayer moves out of Poland, rents a property abroad or obtains a foreign tax residence certificate. It is necessary to establish whether the individual still has their centre of personal or economic interests in Poland or stays in Poland for... Read More →
CIT bad debt relief in Poland and instalment payments – Supreme Administrative Court of Poland (NSA) ruling
For CIT bad debt relief in Poland, where a large enterprise pays an amount owed to a micro, small or medium-sized enterprise in instalments, splitting the payment does not allow the statutory 60-day payment period to be extended. The Supreme Administrative Court of Poland (NSA) confirmed this in its judgment... Read More →
Transfer pricing adjustments and VAT in Poland – CJEU judgment
Transfer pricing adjustments and VAT in Poland cannot be assessed under a single automatic rule. In its judgment of 13 May 2026 in Case C-603/24, the Court of Justice of the European Union (CJEU) confirmed that a profitability adjustment does not become consideration for a service merely because specific costs... Read More →
Proposed changes to the VAT White List and split payment in Poland: will payment errors still affect tax-deductible costs?
The Polish government’s draft act amending the Personal Income Tax (PIT) Act and the Corporate Income Tax (CIT) Act proposes simplifying the rules for payments made to bank accounts outside the VAT White List and payments made without the mandatory split payment mechanism. It forms part of a broader deregulation... Read More →
Tax deductibility of contractual penalties for delay in Poland – favourable ruling by the Head of the National Revenue Administration (KAS)
On 13 March 2026, the Head of the National Revenue Administration (KAS) accepted the taxpayer’s complaint and amended an earlier adverse individual tax ruling concerning a contractual penalty. The case is directly relevant to the tax deductibility of contractual penalties for delay in Poland. KAS accepted the company’s position that... 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 →
Company formation in Poland: a 2026 guide for US entrepreneurs
Company formation in Poland usually means setting up a spółka z ograniczoną odpowiedzialnością (sp. z o.o.): a limited liability company with PLN 5,000 of minimum capital, open to full foreign ownership and registrable online in a few days. This guide walks US founders through choosing a structure, the registration steps,... Read More →
VAT deduction on work clothing in Poland without a logo – when is it possible?
Can a business in Poland deduct VAT on work clothing without a logo? Yes. In certain circumstances, a business in Poland may deduct VAT on work clothing even if it does not carry a company logo. The absence of branding does not, by itself, eliminate the right to deduct VAT.... Read More →
