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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.

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.

Provisions of the Personal Income Tax Act and Corporate Income Tax Act do not specify when the taxpayer should adjust revenue or costs in connection with received or issued correction invoices.

On August 19, 2015, the Supreme Administrative Court (NSA) ruled in case ref. II FSK 1898/13 that a partner in a partnership established as a result of transformation of a corporation...

The "Polish Deal" legislation (the 2022 milestone reform of the Polish tax system) introduced several unfavourable tax regulations for Poland's real estate sector, one of which

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.

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.

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.

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...

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

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

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...

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