According to the current position of tax authorities and administrative courts, the tax base for the solidarity levy can be reduced by tax losses from previous years. However, it should be noted that the deduction of tax losses is only possible within the same source of income. Solidarity Levy The solidarity levy has been…
More and more Poles are deciding to work remotely for foreign companies. Sometimes this means physical travel and daily work outside the country, but just as often the work is done in Poland and professional duties are performed from a home office, co-working space or even a café – for employers in Germany, the Netherlands,…
Transfer pricing benchmarks under judicial scrutiny. Key insights from recent international case law and their implications for taxpayers.
Persons who earn income from abroad – for example, from interest or dividends – must declare this tax themselves in their annual PIT return. It often happens that tax has already been deducted at source from such payments abroad. The amount depends on the country of payment. In practice, the tax paid abroad is often…
April is the last month to file your 2025 PIT return. Although basic tax reliefs, such as the child tax relief or the thermomodernisation tax relief, are widely known and often used, there are other preferences that not everyone has heard of. In this article, we will present less popular tax allowances that will help…
Deferred payments in related-party transactions may undermine arm’s length conditions and lead to income adjustments by tax authorities
In recent years, more and more Poles have decided to invest in foreign real estate. The motives for buying vary – for some it is an investment, for others a way to own a second home in a tourist attraction. However, when the time comes to sell the property, the question arises: what are the…
As a rule, the income of non-resident taxpayers in Poland, in the case of management or mandate contracts, is in most cases subject to 20% flat-rate income tax. However, it is worth remembering that in certain cases foreigners may settle according to the tax scale, i.e. according to the same rules as Polish tax residents.…
One of the key categories of eligible costs under the robotisation tax relief includes expenses incurred for the acquisition of brand-new industrial robots as well as machinery and peripheral equipment functionally related to them. This particularly covers devices ensuring ergonomics and workplace safety in environments where human–robot interaction occurs, as well as solutions enabling remote…
The robotics relief – the only such relief in the Corporate Income Tax (CIT) Act – provides support to PIT and CIT taxpayers investing in robotics. The relief has been in effect since 2022, and the current year, 2026, is the last year it will apply. In the era of rapid technological advancements, robotics is…