With reference to our meeting in Amsterdam I hasten to update you with respect to the most recent legislative changes and practical aspects of Polish tax legislation.

The first thing to mention is that some European Union countries recognized the exchange of bitcoins for real money as a service akin to financial services already before the CJEU handed down the judgment considered here.

A private investment fund headquartered in Cyprus (the "Fund") applied for a tax ruling regarding the right to a CIT exemption.

On July 17, 2017 the Polish Government filed a draft law amending, among others, the 1991 Personal Income Tax Law and the 1992 Corporate Income Tax Law.

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.

In a recent Polish Supreme Administrative Court's award it was confirmed that a non-UCITS fund should benefit from the Polish CIT exemption for investment funds, even if their corporate manager is contracted.

The PSI, the new system of tax incentives for investors replacing the previous system of special economic zones (SSE), was effectively inaugurated on 5 September 2018 with the long awaited key secondary legislation...

The hybrid and work-from-home models are now firmly entrenched in modern business practices. While working remotely within the same jurisdiction as the company's main office has limited tax implications

In the judgment of August 18, 2015 (case no. II FSK 2510/13) the Supreme Administrative Court confirmed that a registered partnership is excluded from the scope of application...

Poland's Minister of Finance announced that the application of a retail sector tax will be suspended following the EC's decision on opening an in-depth investigation and issuance of an interim injunction.

We recommend (as we have also done before) that our clients hedge the tax benefits under incentive schemes with tax rulings and continue monitoring developments in tax practice.

From 20 September 2008, the Social Insurance Institution (ZUS) and the National Health Fund (NFZ) will give businesses interpretations of social and health insurance regulations as they apply to current or future events.

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.

The commented judgment is particularly important for entrepreneurs acquiring receivables due from Polish entities.

As of 01 January 2025, taxpayers from the European Union can benefit from the small- and medium-sized enterprises (SME) procedure.

On February 23, 2016 the Supreme Administrative Court (NSA) decided in case no. I FSK 1573/14 to submit a preliminary question to the Court of Justice of the European Union to establish whether the definition of ‘first occupancy' of a building or structure or any part thereof provided in Poland's VAT Act is compatible with EU laws.

The case considered by the Court concerned a company which in 2011 acquired an enterprise owned by a natural person in the form of a non-monetary contribution.

Polish tax authorities are challenging the tax-exempt status of short-term rental activities conducted by family foundations, despite the Family Foundation Act's provisions allowing such operations. While administrative courts have consistently ruled in favor of taxpayers, the absence of a Supreme Administrative Court decision leaves the matter unresolved.

On 10 February 2016 the Supreme Administrative Court (NSA) provided a panel of 7 judges with a legal issue raising serious doubts to be settled (case no.: II FSK 3362/13): In light of Art.

The Provincial Administrative Court in Gliwice issued a judgment on 28 September 2015 (case no. I SA/ GL 583/15) in which it described the methodology of calculating the basis of assessment for the tax on civil law transactions...