Concerning draft of real estate tax changes

Concerning draft of real estate tax changes   On 17 June 2024, the long-awaited draft of amendments to the real estate tax regarding the definitions of a structure and a building appeared, which are to take effect from 2025.   The changes are necessitated by rulings of the Constitutional Tribunal, in particular in the context…

Cooperative Compliance Programme – a new form of taxpayers’ concurrence with the National Revenue Administration

Taxpayers may apply to start cooperation with the National Revenue Administration [NRA] based on the so-called Cooperative Compliance Programme, a pilot formula assuming mutual trust, understanding and transparency. This is a new quality of the taxpayer’s relationship with the tax authority, which is modelled on OECD solutions and the experience of the most developed countries.…

KSeF postponed until 2026.

KSeF postponed until 2026

 KSeF postponed until 2026 We already know the new date for the mandatory KSeF to come into force: it is the first quarter of 2026; interestingly, contrary to earlier announcements by representatives of the MF, a ‘phasing in’ of the project is assumed: – from 1 February 2026, the compulsory KSeF will be extended to…

New obligation in the Accounting Act

New obligation in the Accounting Act

New obligation in the Accounting Act Large multinational entities based and operating in Poland will be obliged to publish reports related to income tax paid in the countries in which they operate. The purpose of the amendment to the Accounting Act, which sets out the rules for the preparation, publication and disclosure of income tax…

The groundbreaking judgment of the Supreme Court – a shareholder in a two-person limited liability company without ZUS contributions

The groundbreaking judgment of the Supreme Court – a shareholder in a two-person limited liability company without ZUS contributions On February 21, 2024, the Supreme Court ruled that a shareholder in a two-person limited liability company holding 99% of all shares is not subject to social insurance contributions under Article 6 clause 1 point 5…