Planned changes to transfer pricing regulations – initial announcements   The legislative agenda includes planned amendments to the PIT and CIT Acts, expected to significantly impact transfer pricing. The draft bill is in the planning phase and is expected to be published in Q1–Q2...

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...

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....

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...

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...

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...

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...

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...

Upcoming challenges for non-employee forms of engagement and B2B contracts – draft bill extending the powers of PIP The Ministry of Family, Labour and Social Policy has published long-awaited a draft act expanding the powers of the National Labour Inspectorate [PIP].   Who will be...

Simplified mergers are now clearly neutral for CIT purposes Amendment to the CIT Act within the framework of Energy Law changes On August 5, 2025, the Act amending the Energy Law and certain other acts clarified the Corporate Income Tax (CIT) regulations regarding mergers conducted...

The e-Invoicing Act (“KSeF 2.0”) published in the Journal of Laws The Act of August 5, 2025, amending the VAT Act and the so-called Act on the National e- Invoicing System (KSeF), introducing mandatory KSeF, was published on September 1, 2025, in the Journal of Laws of the Republic...

Transfer pricing back in the spotlight. New presidential initiative could mean more audits A change in the Presidential Palace often signals a shift in economic and tax policy. This time, alongside the widely publicised proposal to introduce tax relief for families raising at least...

Ministry of Finance announces changes in the taxation of family foundations from 2026 On 8 August 2025, representatives from the Ministry of Finance and the Ministry of Economy announced an increase in the taxation of family foundations. According to the Ministry’s declarations,...