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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.

The statement must be signed by management board members.

In early October a draft bill introducing a tax on certain types of commercial real estate was submitted by the Ministry of Finance to Parliament for consideration.

Both corporate income tax (CIT) and personal income tax (PIT) taxpayers may benefit from this regime...

In February 2025, the Court of Justice of the European Union (CJEU) issued a judgment which opened up the possibility of all foreign funds invested in Poland benefiting from corporate income tax (CIT) exemptions.

In its request for a tax ruling, the company sought confirmation that at the time of selling the foreign currency to the bank certain foreign exchange tax differences were generated on the company's part.

Polish companies paid dividends by their subsidiaries no longer have to provide a tax residency certificate.

In an award of 29 July 2015, the Province Administrative Court in Warsaw ("WSA") held that the company does not have the possibility to make an adjustment of revenue that was previously ascertained as a result of an inspection.

The President has signed into law important amendments to the tax relief regime for research and development, which will be effective as of 1 January 2018.

The Polish government has made concerted efforts in recent years to ease bureaucracy and improve the business environment for companies and those looking to invest.

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

In theory, the tax may later be refunded by tax authorities. The refund procedure has not yet been defined.

Employers should reimburse their employees for the costs of remote work they incur, but this has implications for personal income tax (PIT) liability. This article explains.

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.

Employing remote workers who are based in Poland may create a permanent establishment for your business in the country. Unfavourable treatment for taxpayers as a result of this is becoming increasingly common...

On 22 April 2025, an important judgement of the Court of Justice of the European Union (CJEU) dated 27 February 2025 was published in case C-277/24 (Adjak), marking a significant shift in the approach to board members' liability for a company's tax debts.

Foreign companies deciding to employ staff in Poland under a remote work model must be aware of the risk in creating a permanent establishment (PE) in Poland.