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.
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).
Settlement of robotisation tax relief – one-off deduction or depreciation write-offs?
Should the robotics relief be settled together with depreciation, or as a one-off deduction? Diverging interpretations raise doubts regarding the treatment of eligible costs.
A fire water tank is not always a structure for real estate tax purposes
Safety systems in modern buildings are not limited to access control systems or IT security measures. Regulations also require building owners to ensure fire safety for building users, which quite often means the need to maintain a water storage facility – most commonly in the form of a free-standing or underground tank.
Withholding Tax (WHT) and Transfer Pricing – how do tax authorities use the Master File? Practical and case law insights
Transfer pricing documentation within multinational capital groups has become an invaluable tool not only in the context of transfer pricing verification, but also in relation to other taxes, including withholding tax (WHT). In Poland, tax authorities are increasingly referring to group documentation, namely the Master File, during WHT audits.
Real Estate Tax Audits – What Are the Risks and How to Avoid Them?
Real estate tax audits – What Are the Risks and How to Avoid Them? We invite you to read the article on this topic.
Purchase of a production line and the robotisation tax relief
One of the key categories of eligible costs under the robotisation tax relief includes expenses incurred for the acquisition of brand-new industrial robots as well as machinery and peripheral equipment functionally related to them. This particularly covers devices ensuring ergonomics and workplace safety in environments where human–robot interaction occurs, as well as solutions enabling remote…
The last year of the robotics relief – what you need to know
The robotics relief – the only such relief in the Corporate Income Tax (CIT) Act – provides support to PIT and CIT taxpayers investing in robotics. The relief has been in effect since 2022, and the current year, 2026, is the last year it will apply. In the era of rapid technological advancements, robotics is…
The tax authorities’ approach to reporting indirect ownership of real estate is changing again
Changes in the tax authorities’ approach to reporting indirect property ownership by real estate companies – evolving asset qualification rules.