New PIT progression and higher CIT. How could taxpayers’ burdens change?
Changes to PIT and CIT may increase the tax burden for some taxpayers. Who will benefit from the new thresholds, and who will pay more after the tax reform?
New powers of the National Labour Inspectorate – don’t forget about VAT
Recently, there has been a lot of discussion about the Act amending the Act on the State Labour Inspection and certain other acts, which was signed by the President of the Republic of Poland. Understandably, in cases where a B2B contract is reclassified as an employment contract, the focus is primarily on the risks related…
PIT settlements: Solidarity Levy and Tax Losses
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…
Foreign employer, Polish employee – what about taxes?
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,…
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…
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.…
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…
Health insurance contributions on reimbursement of travel expenses for board members appointed by resolution
Reimbursement of travel expenses for board members is, as a rule, exempt from income tax (PIT) and social security contributions.