New PIT progression and higher CIT. How could taxpayers’ burdens change?
Changes to PIT and CIT may increase the tax burden for some taxpayers. Who will benefit from the new thresholds, and who will pay more after the tax reform?
SAF-T for CIT: Proposed postponement of JPK_ST_KR fixed asset reporting
The Ministry of Finance and Economy has prepared a draft regulation providing for an exemption from JPK_ST_KR reporting for the years 2026–2028.
Robotization Tax Relief: What constitutes an industrial application of a robot?
The fundamental condition for claiming the robotization tax relief is that the acquired equipment must possess the characteristics required to qualify as an industrial robot within the meaning of the tax legislation.
Do Polish and foreign self-balancing branches have to report JPK_CIT?
The KIS’s revised 2026 approach reduced the risk of double bookkeeping and excessive JPK_CIT obligations for foreign branches.
The EU Tax Omnibus proposes: fewer formalities, broader exemptions and new incentives for investment
The European Commission has presented a draft directive referred to as the tax Omnibus package. Its main objective is to simplify EU rules on direct taxation, reduce administrative costs for businesses and tax authorities, and strengthen the competitiveness of the internal market.
IP Box and transfer pricing – where do these two worlds meet?
How to correctly determine the income covered by IP Box, and where do transfer pricing rules come into play in this process?
CIT exemption for foreign investment funds investing in Polish real estate – key court rulings and practical implications
New CIT rulings strengthen tax certainty for foreign funds and make Poland more attractive to real estate investors.
Exemption of cross-border dividends from withholding tax in light of the latest signals from the CJEU
WHT audits are intensifying, and WHT on dividends paid to foreign entities has become a major dispute area between tax authorities and business.
Registration of short-term rentals in CWTON and real estate tax
On 20 May 2026, an EU regulation concerning short-term rental rules entered into force. A key element is the obligation to register such units (premises) by entering them in the Central Register of Tourist Accommodation Facilities (CWTON).
Registration of short-term rentals in CWTON and real estate tax
On 20 May 2026, an EU regulation concerning short-term rental rules entered into force. A key element is the obligation to register such units (premises) by entering them in the Central Register of Tourist Accommodation Facilities (CWTON).