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.
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.
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? We invite you to read the article on this topic.
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 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…
Changes in the tax authorities’ approach to reporting indirect property ownership by real estate companies – evolving asset qualification rules.
The condition of beneficial ownership has remained one of the key issues in withholding tax for many years, particularly in the context of applying exemptions provided for in the CIT Act. The legislator explicitly made the exemption from withholding tax on royalties and interest conditional upon beneficial ownership. In practice, however, tax authorities tend to…
Eligible costs under the research and development (R&D) tax relief include, among others, expenses incurred on the remuneration of employees performing R&D activities. These expenses may be deducted to the extent that the time devoted to R&D activities remains in proportion to the employee’s total working time in a given month. Moreover, the concept of…
On December 1, 2025, the Minister of Finance and Economy issued a general interpretation[1] regarding real estate tax, which concerns the understanding of the concept of land, buildings, and structures related to business activity. The meaning of this phrase is decisive in determining which tax rate to apply. It is important to be aware that…