Polish Deal [Polski Ład] 2.0 – changes in PIT, ZUS social security insurance and NFZ National Healhcare Funds as of 1st July 2022

Amended provisions of the so-called “Polish Deal” have been published in the Journal of Laws. Some of the changes enter into force already on 1st July 2022, whereas others will become effective on 1st January 2023. Below please find a summary of the key changes introduced by the “Polish Deal 2.0” from the perspective of…

Assumptions of the ‘Polish Deal’ program as explained by the Ministry of Finance – significant changes in personal income taxation and social security

On May 15, 2021, the general assumptions of the “Polish Deal” program were presented. Changes to employees’ personal taxation (PIT) and social insurance (ZUS) are crucial factors of the program. New rules are to be applied to individuals employed on the basis of employment contracts, civil law contracts as well as to entrepreneurs. Taking into…

Interesting changes in taxation for entrepreneurs – decision to be taken by 22. February 2021

From 1st January 2021, most entrepreneurs running a business individually or as partners in a civil/general partnership of individuals may choose a lump-sum as a form of taxation of revenue from business activity. It can be a very attractive  alternative for taxation at progressive tax scale or 19% flat tax rate. Income taxed at lump-sum…

Specific task contracts – new reporting obligation

From 1st January  2021, social security payers are obliged to inform Social Insurance Institution (ZUS) of the conclusion of a specific task contracts concluded with individuals. ENTITY OBLIGED TO REPORT CONTRACTS Social security payers and individuals ordering a specific task are required to inform ZUS about each specific task contract concluded after 1st January 2021, except…

Changes in CIT and PIT for 2021 have been published

Changes in CIT and PIT for 2021 have been published in the Journal of Laws of the Republic of Poland. The most important changes are: Limited partnerships [spółki komandytowe] as CIT taxpayers Limited partnerships will become CIT taxpayers. This means a transition from a single taxation model to double taxation (at the level of the…

Webinar “COVID-19 Implications on Remote Working and Residence Rules”

Rafał Sidorowicz, tax advisor and manager at MDDP, will be co-hosting an international webinar “COVID-19 Implications on Remote Working and Residence Rules” on Thursday, October 8th at 3.30pm. The webinar is organized by CFE Tax Advisers Europe. Together with Rafał, the webinar speakers will be Julia Cockroft from Bristows Law Firm and Aleksandar Ivanovski from…