• I don’t know which lump-sum rate to choose – PKWiU, GUS, and KIS

    Recently, lump-sum of taxation as a form of PIT settlement has become an attractive alternative for many entrepreneurs, especially in the IT industry. Since the choice of the form of taxation is made for the entire year “in advance”, we must thoroughly analyze everything before making a decision. One of the most important questions that arise at this stage is the issue of choosing the appropriate lump-sum rate!

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  • WE PUBLISH – Real Estate Rental Tax

    Recently, an article titled “End of the Tax Haven for Landlords (…)” appeared in Rzeczpospolita. It discussed a change introduced by the Polish Deal, which, as of January 1, 2023, no longer allows property owners renting out apartments to settle PIT according to general principles but only in the form of a lump sum. The article includes an expert commentary by Dr. Piotr Sekulski, a tax advisor from Outsourced.pl on Real Estate Rental Tax.

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  • KIS TIGHTENS ITS POSITION on the 8.5% for IT

    Due to the recent clear shift in the tax authority’s approach to the lump-sum taxation of IT specialists, a comment by Dr. Piotr Sekulski has been published in Rzeczpospolita. This article addresses the issue of recent tax rulings where the tax office has negatively opined on the possibility of applying the 8.5% lump-sum rate for activities that were previously considered unrelated to software development. In practice, this new approach means an expansion of IT industry activities subject to a 12% lump-sum tax, rather than the previous 8.5% rate.

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