Poland’s Estonian CIT: an increasingly attractive option for domestic and foreign investors Poland’s Estonian-style corporate income tax (CIT) regime has become an increasingly popular choice among taxpayers. Introduced in 2021 and significantly liberalised in 2022, the system has...

Tax challenges in the construction sector The construction industry in Poland is facing many challenges – ranging from labor shortages, increasing material costs, through energy efficiency requirements, to tax implications. Such operational and financial hurdles create an increasingly...

Mandatory e-invoicing in Poland postponed till July 2024 Poland’s Ministry of Finance has approved a phased introduction of mandatory B2B e-invoicing through the National e-Invoice System (KSeF). Initially, in-scope are large enterprises with over PLN 200 million of annual revenue...

Mandatory e-invoicing in Poland postponed till July 2024 The Polish Ministry of Finance has released a revised draft of the legislation introducing mandatory e-invoicing via the National e-Invoicing System (KSeF). The updated proposal sets new implementation dates: February 1, 2026,...

CJEU issues revolutionary ruling on board members’ joint and several liability On February 27th 2025 the Court of Justice of the European Union issued a landmark judgement that challenges the model of joint and several liability of the management board members. The ruling in case...

Share-based incentives in Poland: benefits and key considerations In today’s competitive job market employers are increasingly implementing additional benefits to attract and retain key employees. Among these, incentive schemes that grant employees company shares have gained significant...

CJEU extends Polish CIT exemption to self-managed investment funds On February 27, 2025 the CJEU delivered a pivotal judgement in a Polish case, stipulating that the requirement for external management constitutes a breach of EU law. The case concerned self-managed investment funds,...

New Polish real estate tax regulations take effect from 2025 Together with the beginning of 2025 new real estate tax (RET) regulations enter into force in Poland. The amendment was controversial, although the final changes do not constitute a revolution in the principles of taxation...

The due date for Polish minimum CIT is fast approaching Polish minimum corporate income tax (CIT) is a complex issue, which applies to numerous entities with Polish tax residency and domestic tax capital groups. Firms subject to this tax are those which during the given tax year incurred...

Sustainability report assurance – general principles The Corporate Sustainability Reporting Directive (CSRD) sets out the requirements concerning sustainability reports and their assurance. According to the directive, it will be a responsibility of the certified auditors. In order...

Key tax novelties and challenges for businesses in 2025 Year 2025 will bring several significant tax reforms in Poland, starting on January 1. Businesses have to prepare for these changes, along with any additional modifications that might be announced or enacted during the year....

Customs clearance in Poland: the top three risks Being a member of the European Union Poland has to follow the Union Customs Code (UCC), which at the basic level unifies the customs operations across all member states. However, in order to prevent costly penalties for not fulfilling...

Support for Polish flood relief efforts: CIT, PIT, and VAT provisions In September 2024 severe floods struck Poland, which have caused significant losses for some businesses. This natural disaster prompted significant relief efforts from other entrepreneurs  and individuals. In response,...

Polish tax authorities’ approach to TP adjustments: hope for change? While conducting intragroup transactions, the application of transfer pricing adjustments is a common practice globally, especially among multinational groups. The guidelines published by OECD stress their main purpose,...

Recent developments in Polish tax exemption for foreign investment funds   Piotr Paśko and Tomasz Janik of MDDP say that while application of the tax exemption has historically been challenging, foreign investment vehicles stand to benefit as a more favourable environment appears...