Recently the Polish Ministry of Finance has presented a new bill introducing amendments to the Tax Ordinance and proposed amendments to the income tax regulations.

The Supreme Administrative Court in Warsaw in its judgment of August 27, 2015 resolved that revenues obtained by a company from its maintenance services involving the repair of machinery outside the area of a Special Economic Zone should be exempted from income tax.

The Polish withholding tax (WHT) system operates under a pay-and-refund model, requiring tax to be withheld at the source and later refunded if the relevant conditions are met.

In the case analyzed by the WSA, a company was performing construction and construction-assembling services under contracts executed on the basis of FIDIC Terms and Conditions.

Doing business in Poland in 2016? Stay on top of changes to transfer pricing and the potential for tighter local tax regulations.

New legislation on the taxation of electricity and energy products is expected to come into force on 1 January 2009.

The first reading of the Bill on the amendment of the Personal Income Tax Act and the Corporate Income Tax Act, which was submitted to the Sejm on 31 October 2016, took place in the Sejm on 4 November 2016

The ultimate benefit is earned upon the sale of the shares and for this reason the taxable income needs to be assessed at that point in time.

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).

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.

The legal framework for succession planning varies from country to country. The differences may be limited to formalities or they may be sometimes substantive.

The introduction of family foundations into Polish law in May 2023 marked a key development in managing family wealth and succession planning for Polish entrepreneurs.

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.

Withholding tax (WHT) is a specific mechanism for collecting income tax that applies, among others, to dividends distributed by Polish companies to domestic and foreign shareholders.

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

The statement must be signed by management board members.

On October 16, 2015, the President of Poland signed Amendments to Certain Acts Related to Supporting Innovation Act of September 25, 2015.

A CbC notice must be filed by no later than the last day of the fiscal accounting year of the given corporate group.

The Polish Ministry of Finance has announced updates to the safe harbour rules for loan transactions in 2025, introducing changes...

The Ministry of Finance has announced a comprehensive reform of the MDR (Mandatory Disclosure Rules) regulations, aimed at significantly simplifying reporting obligations.