Will your benchmark stand up to scrutiny by the tax authority? Key takeaways from the recent foreign case law.
Transfer pricing benchmarks under judicial scrutiny. Key insights from recent international case law and their implications for taxpayers.
Deduction of foreign tax in the PIT return for 2025
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…
The PIT settlement is getting closer. What tax reliefs are worth remembering?
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 payment between related parties – what consequences does it entail?
Deferred payments in related-party transactions may undermine arm’s length conditions and lead to income adjustments by tax authorities
Tax consequences of selling a property in Poland and abroad – what should a Polish resident know?
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…
PIT settlements for 2025. Taxation of non-resident income
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.…
Purchase of a production line and the robotisation tax relief
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 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…
Cryptocurrency tax in Poland: PIT-38 explained for investors
Any person who, in a given tax year, sold or purchased cryptocurrencies (more precisely, virtual currencies) should report the income earned or the deductible costs incurred in the annual PIT-38 return. The deadline for filing the PIT-38 return is 30 April of the following year. This obligation also applies to investors who, in a given…
What consequences may arise from an informal group decision?
Informal group decision and transfer pricing: risk, lack of remuneration and tax authority approach in case law