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…
The current position of the tax authorities confirms that people immigrating to Poland permanently who do not have a Pole’s Card on the date of their move – either because they have not applied for it before or have already obtained a permanent residence permit – cannot benefit from the PIT exemption. The exemption known…
Short-term rental of real estate via online platforms is becoming an increasingly popular way of earning income due to the possibility of easily reaching potential tenants. While contracting is becoming easier this is not always the case when accounting for taxes on this. In this context, it should be noted that from 2023 onwards, rental…
The topic of providing accommodation free of personal income tax (PIT) has raised many controversies for several years due to the lack of a consistent approach in tax rulings. In a recent tax ruling issued on 10 November 2023 (ref. 0114-KDIP3-2.4011.598.2023.5.MN), the Director of the National Tax Information (DKIS) ruled that a company offering free…