Do Polish and foreign self-balancing branches have to report JPK_CIT?
The KIS’s revised 2026 approach reduced the risk of double bookkeeping and excessive JPK_CIT obligations for foreign branches.
The EU Tax Omnibus proposes: fewer formalities, broader exemptions and new incentives for investment
The European Commission has presented a draft directive referred to as the tax Omnibus package. Its main objective is to simplify EU rules on direct taxation, reduce administrative costs for businesses and tax authorities, and strengthen the competitiveness of the internal market.
IP Box and transfer pricing – where do these two worlds meet?
How to correctly determine the income covered by IP Box, and where do transfer pricing rules come into play in this process?
CIT exemption for foreign investment funds investing in Polish real estate – key court rulings and practical implications
New CIT rulings strengthen tax certainty for foreign funds and make Poland more attractive to real estate investors.
Exemption of cross-border dividends from withholding tax in light of the latest signals from the CJEU
WHT audits are intensifying, and WHT on dividends paid to foreign entities has become a major dispute area between tax authorities and business.
The last year of the robotics relief – what you need to know
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…
Exemption of dividends from withholding tax without the requirement of beneficial ownership status – significance of the Head of the National Tax Information Service’s ruling
The condition of beneficial ownership has remained one of the key issues in withholding tax for many years, particularly in the context of applying exemptions provided for in the CIT Act. The legislator explicitly made the exemption from withholding tax on royalties and interest conditional upon beneficial ownership. In practice, however, tax authorities tend to…
“Total working time” in R&D tax relief – how should it understood?
Eligible costs under the research and development (R&D) tax relief include, among others, expenses incurred on the remuneration of employees performing R&D activities. These expenses may be deducted to the extent that the time devoted to R&D activities remains in proportion to the employee’s total working time in a given month. Moreover, the concept of…
First general interpretation of real estate tax in years
On December 1, 2025, the Minister of Finance and Economy issued a general interpretation[1] regarding real estate tax, which concerns the understanding of the concept of land, buildings, and structures related to business activity. The meaning of this phrase is decisive in determining which tax rate to apply. It is important to be aware that…
Master File and Withholding Tax (WHT). What does a Polish company in an international group need to know?
How does the Master File impact withholding tax (WHT) in Poland? Review the key risks, obligations, and actions that a Polish company within an international group should consider.