Poland: Income Tax

Subscribe

Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Poland’s National E-invoicing System (KSeF) – A Summary Of The First Days Of Operation

Poland's mandatory e-invoicing system KSeF has encountered significant technical challenges since its phased rollout began in February 2026, affecting taxpayers' ability to meet compliance obligations.

GGI Global Alliance

The OECD's New Guidelines On Home Offices: A Game Changer?

The OECD has updated its Commentary on the Model Tax Convention to address permanent establishment determination in remote work scenarios.

GGI Global Alliance

Poland’s Global Mobility Revolution

Poland shows ambitions to become a major destination in Europe for international talent and for Polish professionals returning from Western Europe.

Poland Immigration

GGI Global Alliance

An International Perspective

Poland currently finds itself at a point where demographic change, economic adjustment, and deeper global integration intersect in ways that are increasingly visible from outside the country.

GGI Global Alliance

IP Box Relief In Poland – Between Innovation And Restriction

GGI Global Alliance

Dividend Payments And Withholding Tax In Poland

GGI Global Alliance

Remote Work In Poland: Beware The Hidden Tax Trap

GGI Global Alliance

Corporate Income Tax In Poland - Complete 2025 Guide

DK

Dudkowiak & Putyra Business Lawyers

Family Foundation – Poland's Succession Planning Scheme

P

Penteris

Equality For Investment Funds – CJEU Judgment

P

Penteris

Landmark Ruling On Board Members' Liability For Tax Debts

P

Penteris

The Hidden Costs Of Remote Working: 'Permanent Establishment'

IL

Ius Laboris

Taxpayers Winning Real Estate Depreciation Disputes

Poland Real Estate

P

Penteris

Tax Relief For Those Moving (Back)

IL

Ius Laboris

Presumption Of Employment: New B2B Law In Force (Anti-Avoidance Of Employment Contract Act Equivalent)

Poland Employment

DK

Dudkowiak & Putyra Business Lawyers

Arbitrator Disclosure In 2026: Three Rules That Still Catch Arbitrators Off Guard

Poland Litigation

Jablonski Kozminski

How To Obtain A CASP License Under MiCA: A Step-By-Step Guide For 2026

Poland Technology

DK

Dudkowiak & Putyra Business Lawyers

Poland’s Crackdown On The B2B Model

Poland Employment

GGI Global Alliance

Katy Perry Kontra Katie Perry

JP

JWP Patent & Trademark Attorneys

How To Become A Contractor For The U.S. Army In Poland?

Becoming a contractor for the US Army in Poland presents significant opportunities for businesses. As a contractor, you gain access to a vast market, increase your company's credibility, and enhance your competitive edge in the global arena.

Poland Government

DK

Dudkowiak & Putyra Business Lawyers

A New Addition To The Polish Legal System: The Family Foundation

Starting on 22 May 2023, it will be possible to establish and register family foundations in Poland. The Polish legal system will thus be expanded...

SA

Schoenherr Attorneys at Law

Doing Business In Poland: Minimising Risk, Maximising Reward

Poland has seen significant reforms in its tax and corporate compliance regime over the past year. While these changes will ultimately improve things for both companies and individuals...

Poland Commercial

TG

TMF Group BV

New HR Legislation Coming Into Force In Poland In 2022

The beginning of 2022 is rich in legal changes affecting HR relations. What's new for employers and employees this year in Poland?

Poland Law Practice

MM

MJH Moskwa, Jarmul, Haladyj i Wspolnicy sp.k.

Tax Reform In Poland – Summary Of The Changes Affecting Individuals Entering Into Force From 2022

MM

MJH Moskwa, Jarmul, Haladyj i Wspolnicy sp.k.

Reimbursement Of Remote Work Expenses And Personal Income Tax In Poland

IL

Ius Laboris

New Rules Regarding Exemptions From Withholding Tax

WT

Wolf Theiss

Changes In The Area Of Intercompany Transactions

WT

Wolf Theiss

Requirements For Doing Business In Poland

Poland Commercial

TG

TMF Group BV

New Thin Capitalisation Rules In Poland

TW

Taylor Wessing

Trading Bitcoins Subject To Taxation In Poland

WT

Wolf Theiss

R&D Incentives Under New Rules From 2017

WP

Wardynski & Partners

Polish Government Scraps Single Tax Idea

G-

Gessel - Attorneys at Law

A Special Double Taxation Agreement Between Poland And Taiwan Signed And Entered Into Force

G-

Gessel - Attorneys at Law

Trading Bitcoins Subject To Taxation In Poland

On 6 March 2018, the Administrative Supreme Court (NSA) issued the first ruling concerning taxation of income made from trading bitcoins by individuals (case II FSK 488/16).

WT

Wolf Theiss

R&D Incentives Under New Rules From 2017

R&D relief was included in Poland's income tax law from 1 January 2016. A year later, under the "Small Innovation Act," major changes were introduced to make the incentives more attractive.

WP

Wardynski & Partners

Polish Government Scraps Single Tax Idea

The Polish government announced December 21 that it has dropped the idea of a single tax and social security payment, which it had widely promoted in recent months.

G-

Gessel - Attorneys at Law

A Special Double Taxation Agreement Between Poland And Taiwan Signed And Entered Into Force

The agreement follows the standard OECD Model Convention, with a number of significant deviations.

G-

Gessel - Attorneys at Law

Planned Significant Changes In The CFC Regulations In Poland

G-

Gessel - Attorneys at Law

Amendments Of CIT And PIT Acts In Poland

On 5 September 2016, the lower chamber of the Polish parliament (Sejm) accepted changes made by the Senate to the Act amending PIT and CIT.

D

Dentons

Tax Review - April 2016

We are proud to present the next edition of our Tax Review which contains a selection of rulings and interpretations that were issued or published in March 2016.

D

Dentons

Planned Amendments Of CIT And PIT Acts In Poland

The Minister of Finance presented a draft bill amending the CIT and PIT Acts on 25 February 2016. The bill is now in the evaluation stage.

D

Dentons

CIT Consequences Of A Transfer Of Assets Of A Liquidated Limited Liability Company To Its Sole Shareholder

Article 14a of the CIT Act is a source of controversy and we will definitely be seeing more judgments elaborating on the rules of its interpretation.

D

Dentons

Taxation Of Remuneration From Incentive Scheme Certificates Received By Supervisory Board Members

D

Dentons

PIT Taxation Of Bitcoin Sales

D

Dentons

Loan Currency Conversion Does Not Generate Any Foreign Exchange Differences

D

Dentons

Transformation Of A Corporation Into A Partnership Offers The Possibility Of Depreciation Of The Components Of An In-Kind Contribution Allocated To Capital Surplus

D

Dentons

Maintenance Services Concerning Machinery Manufactured In A Special Economic Zone, Provided Outside The Zone, Should Be Considered Activity Within The Zone

D

Dentons

No Possibility To Change The Qualification Of Revenue Upon Discharge Of An Obligation

D

Dentons

Principles Of Revenue And Tax Deductible Costs Adjustment Made In Connection With Issued/Received Correction Invoices

D

Dentons

Managing A Foreign Fund In A Manner That Differs From The Polish Model Does Not Preclude The Right To A CIT Exemption In Poland For The Income Of A Foreign Investment Fund

D

Dentons

The Timing Of Income In Connection With Participation In Employee Incentive Programs Organized By An Overseas Company

D

Dentons

Tax Review - June 2015

D

Dentons

Latest Actions Of The Polish Ministry Of Finance

D

Dentons

Polish Tax Review, March 2015

D

Dentons

Change To Polish-Cypriot Tax Treaty

CC

CMS Cameron McKenna Nabarro Olswang

New Procedure For Dividend Tax Exemption Claims

CC

CMS Cameron McKenna Nabarro Olswang

Recent Polish Legal Developments

EP

Europa Plus

See more

Latest Videos

See more

Get A Surprisingly Low 2.5 Percent Tax Rate For Your Cyprus Company (Video)

CA

CYAUSE Audit Services Ltd

SRS Legal Spotlight - Tax | IFICI (Video)

SRS Legal

Portugal Golden Visa Tax Rules: 2024 Update (Video)

I

INGWE

Taxation In Slovakia 2024 (Video)

ZI

Zugimpex International GmbH

Implementation Of Management Equity Participation (Video)

KE

Kirkland & Ellis International LLP

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More