WHT – check if you need to send a follow-up WH-OSC tax return The deadline (February 2, 2026) is approaching! Summary WH-OSC for 2025 If, in 2025, you, as a tax remitter send a WH-OSC regarding a taxpayer, and then made so called “further payments” (dividends, licensing fees, or interest) to that taxpayer…
Extension of tax exemption for foreign investment funds The Ministry of Finance has introduced an amendment to the Corporate Income Tax (CIT) Act, addressing key judgements of the Court of Justice of the European Union (CJEU). The new regulations eliminate inconsistencies in Polish law with EU law, as identified in two landmark CJEU rulings. As…
The DTA with Brazil will come into force in 2026. On 1 January 2026, the double taxation agreement between Poland and Brazil (DTA) will come into force. This is important information for Polish taxpayers operating on the Brazilian market and those cooperating with Brazilian contractors. There will also be changes for individuals who are residents…
Key Changes in electronic Communication with Polish Tax Authorities: ePUAP will no longer be an effective channel, and legally binding submissions will be possible exclusively via e-Deliveries, the e-Tax Office, or PUESC, subject to statutory exceptions.
Possible changes to JPK CIT reporting deadlines The Ministry of Finance wants to change the JPK CIT reporting deadline. According to the draft amending act, the new deadline will be the end of the seventh month after the end of the tax or financial year for entities keeping accounting records, rather than the end of…
Real estate tax in the crosshairs of tax authorities The amendment to the real estate tax regulations, which came into force on 1 January 2025, caused considerable confusion among taxpayers. Many entrepreneurs reviewed their assets in good faith. As a result, some reported for the first time for taxation purposes objects listed in Local…
Important changes in the Jurisdiction of Tax Offices – new revenue thresholds and deadlines for submitting notifications by October 15, 2025.
Estonian CIT – announcement of changes in regulations The Ministry of Finance has published a draft amendment to the regulations governing income tax. One of the key areas of the amendment is Estonian CIT. The new regulations provide for both solutions that increase the tax burden and modifications that facilitate the application of a lump…
CIT 2026 on the horizon – get ready for changes On September 16, 2025, a draft bill amending the Personal Income Tax Act, the Corporate Income Tax Act, and certain other acts appeared on the Government Legislative Centrewebsite. In addition to extensive amendments to PIT, which we discuss in our other alert “Personal Income Tax…
Personal Income Tax in Focus – Upcoming Changes Announced by the Government A draft of amendments to the PIT, CIT, and other laws has been published on the RCL website. The aim of the proposed regulations is to further tighten the tax system in Poland. Below, we outline the key proposed amendments to PIT, which…