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…
The Head of the National Revenue Administration [KAS] has refused to issue letter of practice regarding incentive programs (ref. DKP16.8082.4.2024 and DKP16.8082.7.2024). This decision raises questions about the tax security of such solutions and potential risks for companies implementing incentive schemes. Which incentive programs were challenged by the Head of KAS? In both cases, the…
The approaching deadline for PIT settlements for 2024 poses a serious challenge for many taxpayers regarding how to correctly settle their income, especially foreign income when it comes from investments through foreign banks. This topic becomes particularly important for people who have investments in foreign banks (e.g. Switzerland, Germany, Austria, France, USA) and invest through…
In a few days, the deadline for submitting important declarations by entrepreneurs will pass. Individuals running sole proprietorships and partners in certain types of partnerships are faced with the decision of choosing the optimal solution, which could result in tax savings throughout 2025. Forms of taxation for incomes generated by entrepreneurs or partners in selected…
As of January 1, 2025, amendments to the thermomodernisation tax relief have come into effect, which may impact the tax settlements of individuals investing in energy-efficient building improvements. The new regulations eliminate the possibility of deducting certain expenses, such as those related to gas or oil boilers, while expanding the relief to cover new categories…
A number of significant and, in some cases, even revolutionary changes introduced in the tax legislation from 2025 require taxpayers to prepare carefully for their proper implementation. Particular attention is required to review the fixed asset records for real estate tax declarations and to adapt their classification to the new definitions. Taxpayers should also adapt…
Many companies aim to strengthen their relationship with with their employees by offering various employee benefits or facilities. One of the increasingly popular option is the opportunity to purchase used equipment at attractive prices, such as computers, laptops or smartphones. While such offers can be beneficial for both employees and employers, it is essential to…
The festive period is a time when many employers decide to give Christmas gifts to their employees. However, it is worth bearing in mind that these gifts may have certain tax implications. When is a gift to an employee taxable and when not? What limits are worth bearing in mind and can the costs of…
Virtual items, such as skins available in computer games, have become a popular subject of trade on the Internet. The sale of these goods, although seemingly unrealistic, is nevertheless subject to actual tax rules. In this post, we explain how to correctly settle the income from such sales. Sales as a business activity The sale…
With the growing popularity of international expansion, more and more Polish entrepreneurs are deciding to establish companies outside of the country. Such decisions pose a range of tax-related questions for taxpayers. One of the key issues is whether income earned from the activities of foreign entities is subject to taxation in Poland. What regulations apply…