Major changes to WHT opinions and tax rulings – key assumptions of the draft legislation
Major changes to WHT opinions and tax rulings – key assumptions of the draft legislation
Family foundations: Ministry of Finance proposes an increase in the tax rate from 15% to 19%
A new proposal concerning the taxation of family foundations has been included in the Council of Ministers’ legislative work programme. In addition to changes already known from earlier drafts, the most significant proposal is an increase in the tax rate applicable to distributions made by family foundations to their beneficiaries from 15% to 19%.
The European Union and Mexico are modernising their trade agreement. Taxes are becoming a real issue in relations between Poland and Mexico
The European Union and Mexico have signed the Modernised Global Agreement (MGA) and the Interim Trade Agreement (iTA). This is a landmark moment which, following years of negotiations, opens up access for Polish businesses and exporters to a dynamic market of over 131 million consumers.
A landmark Free Trade Agreement between the European Union and India has been signed. Taxation in Poland – India operations.
The European Union has signed a Free Trade Agreement with India. This marks a breakthrough after nearly two decades of negotiations.
Possible changes to Estonian CIT
Possible changes to Estonian CIT The Ministry of Finance has not abandoned its plans to amend the Estonian CIT regulations. However, as follows from the draft published on 16 March 2026, the original assumptions regarding the amendment of the Estonian CIT have been modified. Relief for Estonian CIT taxpayers regarding the signing of financial statement…
The Supreme Administrative Court paves the way for claiming interest on overpaid CIT following the issuance of an APA decision
The Supreme Administrative Court paves the way for claiming interest on overpaid CIT following the issuance of an APA decision In a judgment issued in March 2026 (case no. II FSK 1022/25), the Supreme Administrative Court confirmed a taxpayer-favourable position regarding the possibility of obtaining interest on a corporate income tax (CIT) overpayment arising after…
Amendments to the State Labour Inspectorate Act have been passed – it is worth preparing for new challenges
Amendments to the State Labour Inspectorate Act have been passed – it is worth preparing for new challenges On 12 March 2026, the Senate adopted the amendment to the State Labour Inspection Act (PIP) without amendments. The reform significantly expands the powers of labour inspectors, granting them, among other things, the authority to convert civil…
Public CbC-R in Poland – check if reporting may apply to you!
Public CbC-R in Poland – new reporting obligations for large groups. Check who must publish tax information.
First Polish tax case at the General Court of the EU in favour of taxpayers – landmark judgment on VAT deduction
Groundbreaking CJEU judgment in the first Polish tax case – VAT deduction independent of possessing an invoice. Change in Polish tax practice.
Changes to the taxation of business activities and the selection of cash-based PIT in 2026 – key dates
Changes to the taxation of business activities and the selection of cash-based PIT in 2026 – key dates The deadline for deciding on the taxation of business income for 2026, including the option of cash PIT, is approaching. Methods of taxing income (revenue) from business activities In principle, entrepreneurs running sole proprietorships, as well as…